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TMI Blog2018 (5) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Mr.R.M. Saxena, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. PER: V.PADMANABHAN These appeals are filed by the assessee as well as the Department against Order-in-Appeal No.217-218/2013-14 dated 28.01.2014. The appellant-assessee is engaged in the retreading of tyres as a franchise of M/s. MRF Ltd. The said activity is covered under the category of management and maintenan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l challenging the demand of Service Tax as above. The Revenue is in appeal before us with the contention that penalty under Section 78 will also to be imposed on the assessee. 2. Aggrieved by the impugned order, the present appeals have been filed, which are disposed of with this common order. 3. With the above background, we have heard both the sides. 4. Shri R.M. Saxena, ld. Advocate appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sold by the assessee but is consumed in the process of retreading of the tyres. He further submitted that the lower authority has specifically recorded the finding that the assessee has failed to produce necessary documentary evidence with regard to sale of material and hence, the demand for Service Tax is to be upheld alongwith denial of the benefit of abatement under Notification No. 12/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the sale of such material. 8. We have carefully perused the decisions cited on behalf of the assessee. In the case of Safety Retreading Co. (supra) the Hon'ble Supreme Court has occasion to consider a similar contract for the retreading of tyres. The Apex Court has considered the practice in the industry of retreading of tyres wherein out of the total consideration charged for the retreading ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fety Retreading (Supra). For re-consideration of the matter, we set aside the impugned order and remand the matter to the original authority for re-consideration of the issue in the light of the Apex Court decision. The assessee will be at liberty to provide additional submissions establishing their claim. The Revenue's contention that penalty under Section 78 will also be liable is to be re-consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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