https://www.taxtmi.com/caselaws?id=236963 The Tribunal held that the appellant was liable to pay service tax on the gross amount charged for retreading activities from 16-6-2005 onwards, rejecting the appellant's claim for exemption under Notification No.12/2003-ST. The Tribunal emphasized the need for documentary proof to support the exemption claim and allowed Cenvat Credit on excise duty/CVD paid on materials used. Penalties were set aside due to conflicting interpretations of the law. en-us Tue, 02 Apr 2013 00:00:00 +0530 Tue, 02 Dec 2014 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236963 The Tribunal held that the appellant was liable to pay service tax on the gross amount charged for retreading activities from 16-6-2005 onwards, rejecting the appellant's claim for exemption under Notification No.12/2003-ST. The Tribunal emphasized the need for documentary proof to support the exemption claim and allowed Cenvat Credit on excise duty/CVD paid on materials used. Penalties were set aside due to conflicting interpretations of the law. Case-Laws Service Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236963