https://www.taxtmi.com/caselaws?id=76941 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. en-us Thu, 09 Jul 2009 00:00:00 +0530 Mon, 01 Nov 2010 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76941 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. Case-Laws Service Tax Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76941