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Madhavi Retreaders Versus Commissioner of Central Excise, Customs & Service Tax Tirupati

2015 (12) TMI 678 - CESTAT BANGALORE

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 .....

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ld get covered under the service category of repair and maintenance - appellant’s turnover is around ₹ 1 crore and it cannot be said that it is financially difficult for them to deposit the amount in question. - Partial stay granted. - ST/Stay/ .....

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h, 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 .....

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equently they stopped paying service tax by treating the said activity as manufacture of retreaded tyres and inasmuch as they were falling within the SSI exemption limit, they also did not pay any excise duty on the same. 3. Subsequently show-cause n .....

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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 Cent .....

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R that mere mentioning of an entry in the Central Excise Tariff would not satisfy the definition of manufacture, as per Section 2(f) of the Central Excise Act. The entries in the Tariff are only meant for providing the rate of duty whereas the assess .....

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asmuch as the items remain the same. He also draws our attention to some decisions of the Tribunal laying down that retreading of tyres would attract service tax inasmuch as the same is covered by service industry. 5. After considering the submission .....

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at 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 demands have .....

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