TMI Blog2020 (2) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance or Repairs - HELD THAT:- The appellant have raised the issue that they are manufacturing re-treaded tyres falling under Heading 4012 of Central Excise Tariff Act 1985 - it can be seen that the Commissioner (Appeals) contended that they were providing service of re-treaded tyres and not manufacturing re-treaded tyres - this contention for the reason that there cannot be any other process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in process of re-treading of old tyres supplied by the principal on the job work basis. The Revenue has demanded the service tax on process of re-trading under the head of Maintenance or Repairs . 2. Sh. Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that they are manufacturing re-treaded tyres. The re-treaded tyres are manufactured only on the old and used tyres b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice was the issue of interpretation of law and the same was resolved by the Larger Bench, therefore there is no malafide on the part of the appellant, hence the extended period could not have been invoked. The entire period is beyond normal period, therefore, the same is hit by limitation. He placed reliance on the following judgments: Laxmi Tyres vs CCE Pune 2014 (36) STR 364 (Tri. Mum) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified under the heading 4012 of CETA, 1985 and hence same are liable to excise duty and not service tax. The said contention is not correct because the appellant was not manufacturing the re-treaded tyres. They were only providing the service of re-treading to their clients. Therefore, they are liable to pay service tax on said service under the category Maintenance or Repairs Service . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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