2015 (9) TMI 1575

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..... Khanna, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against Order-in-Appeal dated 24-6-2009, which upheld Order-in-Original dated 14-11-2008, in terms of which service tax demand of Rs. 1,03,575/- was confirmed along with interest and penalties for the period 16-6-2005 to 31-1-2007 on the ground that the appellant provided the service of retreadin .....

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..... he appellant. It is seen that the appellant was engaged in the business of retreading of tyres. This activity in our considered view is not tantamount to maintenance and repair including re-conditioning or restoration or servicing of motor vehicles. In the case of PLA Tyre Works [2009-TIOL-304-CESTAT-MAD = 2008 (9) S.T.R. 20 (Tri.)], CESTAT clearly held that the impugned service is covered under m .....

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