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TMI Blog2015 (12) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... syappa, Consultant For the Respondent : Shri N. Jagdish, Superintendent(AR) ORDER Per : ARCHANA WADHWA After hearing both the sides, we find that vide the impugned orders, the lower authorities have confirmed the amount of service tax of Rs. 10,46,925/- for the period April 2009 to September 2011 by way of raising a show-cause notice dt. 09/02/2012. 2. As per the facts on record, appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax liability. Learned consultant appearing for the appellant has drawn our attention to the Central Excise Tariff item No.4012 where retreaded tyres are falling so as to support his argument that the said activity amounts to manufacture, even though it does not attract any duty of excise. On the other hand, it is the contention of the learned AR that mere mentioning of an entry in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t seems that in terms of the various decisions of the higher courts such an activity of retreading of old and used tyres would not amount to manufacture. If that be so, the activity would get covered under the service category of repair and maintenance, does not attract service tax liability. 6. However, we agree with the learned consultant that the demand would be barred by limitation as the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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