2016 (11) TMI 1478

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..... hri P. K. Choudhary This appeal has been filed by the appellant against the impugned Order-in-Appeal No.19/SH/CE(A)/GHY/2013 dated 24.07.2013 passed by Commr. (Appeals) of Central Excise, Customs & S.Tax, Guwahati. 2. Brief facts of the case are that M/s Supreme Tyres Pvt. Ltd., the appellant herein, is engaged in the business of tyre retreading and is a franchisee of MRF Pretreads. Show-cause n .....

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..... alf of the Appellant Company submitted that they have already paid the entire demand of service tax amounting to Rs. 9,82,048/- and interest amounting to Rs. 88,547/-. 4. The ld. A.R. appearing for the Revenue, reiterated the findings of the lower appellate authority. 5. Heard both sides and perused the appeal records. I find that the appellants' services became taxable under the category of 're .....

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..... d with the Service Tax Department soon after change in the scope of definition on repairing and maintenance service and also from the fact that the entire receipt relating to the repair and retreading of tyres during the relevant period, had duly been reflected in their audited balance sheet. Hence, I do not find any merit in invoking Section 78 of the Finance Act, 1994 against the appellant. I al .....

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