Tyre Re-Treading Classified as Works Contract: CESTAT Sets Aside Service Tax Demand [Read Order]
The tribunal held that the materials used in re-treading were subject to sales tax, not service tax. Additionally, the extended limitation period invoked in the Show Cause Notice issued on September 16, 2010, was found to be unjustified.
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) ruled that tyre re-treading qualified as a works contract and set aside the service tax demand. Tojo Tyre Retread,appellant-assessee,re-treaded used tyres. The Revenue classified this under “Management, Maintenance or Repair Service” (MMR) based on documents like cash credit bills, sales tax returns, and income tax…
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