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    <title>Applicability of service tax on retreading of tyres under management, maintenance or repair</title>
    <link>https://www.taxtmi.com/forum/issue?id=526</link>
    <description>Whether retreading of tyres attracts service tax as a management, maintenance or repair service was queried. One reply treats tyre retreading as falling within management, maintenance and repair services and therefore taxable, while noting a possible works contract argument to contest liability. An alternative reply rejects MMR classification and indicates tyre retreading is covered, if at all, under authorised service station services rather than the maintenance head.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=526</link>
      <description>Whether retreading of tyres attracts service tax as a management, maintenance or repair service was queried. One reply treats tyre retreading as falling within management, maintenance and repair services and therefore taxable, while noting a possible works contract argument to contest liability. An alternative reply rejects MMR classification and indicates tyre retreading is covered, if at all, under authorised service station services rather than the maintenance head.</description>
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