Tyre retreading taxability applies only from 16 June 2005, limiting service tax liability to post-entry work.

Tyre retreading under a maintenance or repair contract was treated as reconditioning brought within the service tax net only from 16 June 2005. A later legislative entry did not, by itself, create tax liability for periods before it came into force. Because the period in question covered both pre- and post-16 June 2005 work, any service tax could arise only for retreading done on or after that date. The Revenue's challenge was rejected and the appellate order was maintained, subject to that temporal limitation on liability.

---

---

Issues: Whether tyre retreading undertaken under a maintenance or repair contract was taxable only from 16 June 2005, and whether the Revenue's appeal against the appellate order deserved to be entertained.

Analysis: The activity of tyre retreading was treated as a reconditioning activity intended to be brought within the service tax net only with effect from 16 June 2005. The decision proceeded on the basis that a later legislative entry does not, by itself, fasten tax on an activity for the period before the entry came into force. On the facts, the impugned period covered both pre- and post-16 June 2005, so service tax liability, if any, could arise only for the period after that date.

Conclusion: The Revenue's challenge was rejected, and the appellate order was maintained with the clarification that liability, if any, would be confined to tyre retreading done from 16 June 2005 onwards.

---