Management Maintenance and Repair Service: tyre retreading is taxable as service since it does not amount to manufacture. A mention of retreading in the Central Excise Tariff alone does not make it excisable; excise requires production or manufacture that yields a commercially distinct article. Retreading preserves the tyre's identity and therefore does not satisfy the manufacture test. Accordingly, tyre retreading falls within Management, Maintenance & Repair Service and is liable to service tax, with stakeholders advised to pay service tax on retreading activities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Management Maintenance and Repair Service: tyre retreading is taxable as service since it does not amount to manufacture.
A mention of retreading in the Central Excise Tariff alone does not make it excisable; excise requires production or manufacture that yields a commercially distinct article. Retreading preserves the tyre's identity and therefore does not satisfy the manufacture test. Accordingly, tyre retreading falls within Management, Maintenance & Repair Service and is liable to service tax, with stakeholders advised to pay service tax on retreading activities.
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