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2015 (12) TMI 678 - CESTAT BANGALORE

2015 (12) TMI 678 - CESTAT BANGALORE - TMI - Waiver of pre deposit - Demand of service tax - whether retreading of tyers would amount to manufacturer so as to attract the excise liability or the same would amount to providing of service falling under the category of repair and maintenance so as to attract the service tax liability - Held that:- Apparently, it 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 .....

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onsultant 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 ₹ 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 is engaged in the retreading of old and used tyres of the customers. Prior to April 2009, appellant was paying s .....

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would amount to manufacturer so as to attract the excise liability or the same would amount to providing of service falling under the category of repair and maintenance so as to attract the 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 othe .....

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