https://www.taxtmi.com/caselaws?id=174710 Retreading of worn-out tyres was treated as a disputable activity for service tax purposes when the appellant claimed it amounted to manufacture under Heading 4012 of the tariff rather than Maintenance or Repair Service. The interim record noted that the relevant tariff entry had been introduced from 28.2.2005 and that prior appellate orders in similar matters supported the appellant's stand. On that basis, the appellant was held to have shown a prima facie case against the service tax demand, justifying interim protection. Waiver of pre-deposit was granted and recovery of the adjudged dues was stayed. en-us Thu, 16 Feb 2012 00:00:00 +0530 Thu, 15 Oct 2015 16:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174710 Retreading of worn-out tyres was treated as a disputable activity for service tax purposes when the appellant claimed it amounted to manufacture under Heading 4012 of the tariff rather than Maintenance or Repair Service. The interim record noted that the relevant tariff entry had been introduced from 28.2.2005 and that prior appellate orders in similar matters supported the appellant's stand. On that basis, the appellant was held to have shown a prima facie case against the service tax demand, justifying interim protection. Waiver of pre-deposit was granted and recovery of the adjudged dues was stayed. Case-Laws Service Tax Thu, 16 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174710