https://www.taxtmi.com/caselaws?id=203774 The tribunal upheld the decision that services provided by the appellants under the maintenance and repair category are liable to service tax. The appellants' argument that retreading old tires was not maintenance or repair activity was rejected, with the tribunal determining that the retreading activity fell under maintenance and repair services as per Section 65(64) of the Act. The tribunal found that the retreading service constituted a service for consideration under a binding contract, leading to the dismissal of the appeal and confirming the appellants' liability for service tax on the retreading activity. en-us Thu, 03 Mar 2011 00:00:00 +0530 Tue, 27 Dec 2011 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203774 The tribunal upheld the decision that services provided by the appellants under the maintenance and repair category are liable to service tax. The appellants' argument that retreading old tires was not maintenance or repair activity was rejected, with the tribunal determining that the retreading activity fell under maintenance and repair services as per Section 65(64) of the Act. The tribunal found that the retreading service constituted a service for consideration under a binding contract, leading to the dismissal of the appeal and confirming the appellants' liability for service tax on the retreading activity. Case-Laws Service Tax Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203774