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of <h1>Retreading Tyres Taxed as 'Management, Maintenance & Repair Service' Not Excisable Goods, Service Tax Applies per Circular.</h1> The circular clarifies that the activity of retreading tyres falls under 'Management, Maintenance & Repair Service' and is subject to service tax, despite being listed in the Central Excise Tariff. The document addresses a representation arguing that retreading should not incur service tax as it is considered excisable under Central Excise Tariff. It references Supreme Court judgments stating that for goods to be excisable, they must be produced or manufactured in India. Retreading does not create a new commercial product but improves the existing one, thus making it liable for service tax rather than excise duty.
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