9911796707
TMI Blog2019 (1) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared that the activity falls under the category of 'maintenance, repair and reconditioning services' w.e.f. 16/06/2005 as per Section 2(64) of Finance Act, 1994 and the respondents are not paying any service tax on the taxable service and not filing the statutory returns, the officers of the Preventive Unit, Central Excise and Service Tax Division, Muvattupuzha visited the premise of the respondents. On verification of the records/documents, it was noticed that they have neither taken registration nor made any payments towards service tax on the service provided by them for the period from 16/06/2005. After conducting necessary investigation and verification, a show-cause notice was issued to them to demand amount of Rs. 12,51, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are not taking it to the market for sale and are not capable of being sold and it is not their own product. He further submitted that while deciding the issue in favour of the appellant, the Commissioner(Appeals) has placed reliance in the case of Speedways Tyre Services Vs. CCE [2008(9) STR 106 (Tri. Delhi.)]. He further submitted that the Commissioner(Appeals) has wrongly placed reliance on the decision of the Tribunal by not properly reading the entire decision of the Tribunal. He also submitted that the Commissioner(Appeals) has placed reliance only on the first portion of the 'Management, Maintenance and Repair Service' and has ignored the second portion of the definition which reads as "a manufacturer or any person authorized by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of PLA Tyre Works [2008(9) STR 20 (Tri.)] wherein the CESTAT clearly held that the impugned service is covered under the 'maintenance and repair service'. Further in the case of P.C. Cheriyan cited supra, the Hon'ble Supreme Court has held that retreading of old tyre does not amount to manufacture. Therefore by following the ratio of the above said decisions, we are of the considered view that the impugned order holding that the process of retreading of tyre amounts to manufacture is not sustainable in law and therefore we set aside the impugned order. As far as imposition of penalty under various provisions are concerned, since the issue relates to interpretation and there were divergent views during the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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