TMI Blog2019 (12) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... UPREME COURT] has specifically held that retreading of tyre is a service which falls under the category of Management, Maintenance and Repair Service . Penalty u/s 76 - HELD THAT:- The issue relates to interpretation of the service and there were divergent views during the relevant time, therefore the benefit of Section 80 to the appellant is allowed and penalty dropped. There is no infirmity in the impugned order which is upheld by dismissing the appeal of the appellant to the extent of service tax which the appellant is liable to pay - penalty set aside - appeal allowed in part. - ST/41/2008-DB - Final Order No. 21005/2019 - Dated:- 14-11-2019 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER AND HON BLE SHRI P. ANJANI KUMAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment that their service will not come under the head Management, Maintenance or Repair as their business is excluded as an activity connected with motor vehicle and the section itself has clarified that the maintenance and repair of motor vehicles is excluded and the other ground raised by the appellant is that if at all the activity of the appellant is to be covered then it is covered under the head of Authorized Service Station but the Commissioner (Appeals) has rejected the appeal of the appellant. 3. Heard both the parties and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following decisions in support of his submission: i. CCE, Mysore Vs. Karthik Tyre Service 2018 (8) TMI 1016 CESTAT- Bangalore ii. M/s. Chakra Tyres Vs. CC, CE ST, Salem 2019 (6) TMI 737 CESTAT Chennai iii. C.C, C.E ST, Cochin Vs. Hi-tech Tyres 2019 (1) TMI 1036 CESTAT Bangalore iv. CC, CE ST, Guntur Vs. Gripwell Retreads Pvt. Ltd. 2019 (2) TMI 478 CESTAT Hyderabad v. M/s. Supreme Tyres Pvt. Ltd. Vs. CCE ST, Guwahati 2016 (11) TMI 1478 CESTAT Kolkata vi. M/s. Highway Tyres Pvt. Ltd. Vs. CCE ST, Chandigarh-l 2015 (11) TMI 1042 CESTAT New Delhi vii. Udaipur Tyre Retreading Co. P. Ltd. Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not an issue in the case decided by the Hon ble High Court of Kerala whereas the Apex Court has specifically in the case of Safety Retreading has held that retreading of tyre would attract service tax under Management, Maintenance and Repair Service. Further we find that this Tribunal in the case of CCE Vs. Hi-tech Tyres cited supra has held in para 5 as under: 5. After considering the submission of the learned AR and perusal of the impugned order, we find that the process of retreading done by the respondent is not manufacturing process as no new product emerges but it is a process in which the pre-cured tread rubber/tread rubber is affixed on the surface of the worn-out tyres and subjecting the same to a process of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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