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TMI Blog2019 (2) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... s, respondent uses various ingredients and also undertakes repair works of damaged tyres; took registration with the authorities for discharge of service tax under the category of "Works Contract Service" w.e.f. 01.06.2007 and filed returns regularly. The Range Officers were of the view that the activity of the respondent is not amounting to manufacturing and hence covered under the category of "Maintenance or Repair Service" and liable to be taxed from 16.06.2005; disagreed with the classification made by the respondent under works contract services and demanded the service tax from the period 2005 onwards by invoking the extended period. Adjudicating authority, after following due process of law, confirmed the demands raised along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the rules; that the first appellate authority has himself accepted that the activity undertaken by the respondent includes the portion of services as well as supply of material and accepted the Chartered Accountant's Certificate which indicated that out of the total value of amount received for retreading of tyres, portion of the tax can be charged only on services portion. He submits that now the issue is no more res-integra as the Tribunal Bench in the case of Super Transports (P) Ltd. vs. CCE, Tiruchirapalli [2017(51) STR 46 (Tri.-Chennai)] has categorically held that when the goods are used in tyre retreading, the entire activity would fall under the category of Works Contract. 5. On careful consideration of the submissions made by b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g would fall under the category of "Maintenance or Repair Services". The same view has been taken by the Tribunal in the case of Highway Tyres Pvt. Ltd. [2016(42)STR 318 (Tri.-Delhi)]. In the case in hand, the first appellate authority has religiously followed the ratio of Apex Court in the case of Safety Retreading Co. Pvt. LTd. and the Tribunal's decision in the case of Highway Tyres Pvt. Ltd. and held that the services rendered by the respondent would fall under the category of "Maintenance or Repair Services" from 16.06.2005. There is no challenge from the respondent on the merits of the case. Accordingly, we hold that the first appellate authority was correct in coming to such a conclusion and also to the conclusion that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y duty or to take out a licence not necessarily due to fraud, collusion etc - Suppression of facts not a failure to disclose legal consequences of a certain provision - Stock verification carried out by Department inside premises of appellants by anti-evasion department as also jurisdictional Central Excise Officer - Panchnama showing manufacturing process of additive mixture - Transfer challans maintained under which kimam transferred to other units - Although there was contravention of provisions of Section 6 of Central Excise Act, 1944 read with Rule 174 of erstwhile Central Excise Rules, 1944 and although there was contravention in not obtaining registration of units in Delhi, no intent to evade payment of duty - Demand barred by limita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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