TMI Blog2013 (10) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) For the Respondent : Shri Anirudha R.J. Nayak, Advocate ORDER Per: S.S. Kang Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. Brief facts of the case are that the respondents are registered with the Revenue as provider of maintenance or repair service. The respondents are dealing in retreading of ty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Tribunal in the case of Safety Retreading Company (P) Ltd. vs. CCE, Salem reported in 2012 (26) STR 225, to submit that the value of the material is to be taken into consideration for the purpose of service tax in respect of retreading of tyres under the maintenance and repair service. The contention is that in view of the above decision, the impugned order is not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the issue involved in this appeal is settled by the decision of the Tribunal in the case of Safety Retreading Co. (P) Ltd. (supra) relied upon by the Revenue. The Tribunal held that the maintenance and repair service being specific service cannot be treated as a service under the category of works contract for service tax purposes. The concept of deemed sales is relevant only in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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