TMI Blog2008 (12) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... mended on 16-6-2005 - Commissioner (Appeals) , in view of amended definition of term “maintenance or repair service”, held that impugned activity was repair “under a contract” and it was liable for service tax only from 16-6-05 – held that there is no infirmity in Commissioner’s order - ST/395-96, 612,615-16,623 of 2007, 47-48 of 2008 - ST/414-421 of 2008 - Dated:- 4-12-2008 - M. VEERAIYAN, TEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is than bound on tyre with binding machine. The tyre is thereafter fitted with the rim and placed on the vulcanizing machine wherein compressed Air and Steam are passed to vulcanize the rubber. The tyre after stipulated time are taken out from vulcanize machine and allowed to cool in natural conditions. It is called as re-treading tyre. 4. Service tax was demanded on "repair and maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to maintenance or servicing of any goods or equipment, excluding motor vehicles." As amended on 16-6-2005 "'Maintenance or repair' means any service provided by- (i) Any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to,- (a) main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the Commissioner (Appeals) rightly modified the Adjudication Order and upheld the demand of tax from 16-6-2005. 7. Ld. Advocate on behalf of the assessees submits that the material cost should not be included in the taxable value. We do not find any force in the submission of the ld. Advocate. On reading of the provisions under section 76 of the Finance Act, 1994, we find that the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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