Applicability of service tax on retreading of tyres under management, maintenance or repair

[SHANTI NARAIN]

Please clarify whether the retreading of tyres is covered in service tax under the head management, maintenance or repair. There is no contract/agreement with any party. The party walks to the shop for getting the tyre retreaded. If covered under which clause. Thanks

AI Summary

Debate on Whether Tyre Retreading Falls Under Service Tax for Management, Maintenance, or Repair Services Since 16.6.2005 A discussion in a forum addresses whether retreading of tyres falls under service tax for management, maintenance, or repair services. One participant suggests that retreading may be liable under this category since 16.6.2005, but argues that it might not be liable based on certain Supreme Court decisions. Another participant disagrees, stating that retreading is not covered under management, maintenance, or repair services but is instead categorized under authorized service stations as of 1.6.2007.