https://www.taxtmi.com/caselaws?id=233949 Retreading old tyres was treated as taxable under Maintenance and Repair Service, and the disputed question was whether the value of rubber and other materials sold separately could be excluded from the service tax base under Notification No. 12/2003-S.T. Relying on an earlier Tribunal ruling and a Larger Bench decision in a comparable service, the Tribunal found that full exclusion of material value was not established. The request for complete waiver of pre-deposit was therefore rejected, and the applicants were directed to pre-deposit Rs. 6 lakhs, with waiver and stay confined to the balance demand during the appeal. en-us Thu, 22 Mar 2012 00:00:00 +0530 Wed, 22 May 2013 10:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233949 Retreading old tyres was treated as taxable under Maintenance and Repair Service, and the disputed question was whether the value of rubber and other materials sold separately could be excluded from the service tax base under Notification No. 12/2003-S.T. Relying on an earlier Tribunal ruling and a Larger Bench decision in a comparable service, the Tribunal found that full exclusion of material value was not established. The request for complete waiver of pre-deposit was therefore rejected, and the applicants were directed to pre-deposit Rs. 6 lakhs, with waiver and stay confined to the balance demand during the appeal. Case-Laws Service Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233949