TMI Blog2019 (5) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... rading of tyres is covered under the ambit of service Management, Maintenance and Repair Service - Since the CBEC has clarified the issue regarding classification of re-trading of old and used tyre under Management, Maintenance and Repair Services , we do not find any justification in classifying the service under Business Auxiliary Service - Appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellant is engaged in the business of re-trading of old and used tyres and is registered with the Central Excise Department under Management, Maintenance and Repair Service . It was alleged by the Department that during the aforesaid period the appellant has failed to pay appropriate service tax on the amount collected towards the job charges under the category of Business A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance and Repair Services . Learned Advocate further submits that the demand which has been raised by invoking extended period of time is also incorrect. It has further been submitted that if appellant is held liable to pay service tax then they are entitled for exemption under Notification 12/2003 dated 27/02/12 4. Further, it has also been submitted that the impugned order is contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Central Board of Excise and Customs vide its Circular dated 27/07/2012 has clarified that the re-trading of tyres is covered under the ambit of service Management, Maintenance and Repair Service and liable for service tax. The CBEC Circular dated 27/02/2012, is much before the passing of the impugned order by the learned Commissioner (Appeal). We also find from the appeal record that adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
