https://www.taxtmi.com/caselaws?id=128689 Pre-deposit was dispensed with pending appeal because the Tribunal found that the taxability of tyre retreading required elaborate examination. The appellant's contention that tyre retreading is repair of old and used tyres, and the possibility of treatment as a works contract involving both material and service elements, meant the substantive issue could not be finally decided on the present record. The Tribunal therefore granted relief from pre-deposit while leaving open whether the activity falls within Business Auxiliary Service or requires separate scrutiny as repair or works contract activity. en-us Fri, 13 Feb 2009 00:00:00 +0530 Wed, 10 Apr 2013 11:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128689 Pre-deposit was dispensed with pending appeal because the Tribunal found that the taxability of tyre retreading required elaborate examination. The appellant's contention that tyre retreading is repair of old and used tyres, and the possibility of treatment as a works contract involving both material and service elements, meant the substantive issue could not be finally decided on the present record. The Tribunal therefore granted relief from pre-deposit while leaving open whether the activity falls within Business Auxiliary Service or requires separate scrutiny as repair or works contract activity. Case-Laws Service Tax Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128689