https://www.taxtmi.com/caselaws?id=218866 Retreading of used tyres was treated as taxable under Maintenance and Repair service, and the dispute centred on whether the value of rubber and other materials claimed to be sold separately could be excluded from the service tax base under Notification No. 12/03-ST. The Tribunal noted that the same exclusion issue had already been decided against the assessee in an earlier retreading matter and that a Larger Bench had likewise ed exclusion of material value on a similar principle. On that basis, complete waiver of pre-deposit was not established at the interim stage, and total waiver was declined. en-us Thu, 23 Feb 2012 00:00:00 +0530 Tue, 27 Nov 2012 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218866 Retreading of used tyres was treated as taxable under Maintenance and Repair service, and the dispute centred on whether the value of rubber and other materials claimed to be sold separately could be excluded from the service tax base under Notification No. 12/03-ST. The Tribunal noted that the same exclusion issue had already been decided against the assessee in an earlier retreading matter and that a Larger Bench had likewise ed exclusion of material value on a similar principle. On that basis, complete waiver of pre-deposit was not established at the interim stage, and total waiver was declined. Case-Laws Service Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218866