https://www.taxtmi.com/caselaws?id=269374 The case centered on determining whether retreading tires constitutes manufacturing for excise liability or falls under repair and maintenance for service tax liability. The Tribunal found that retreading tires falls under the service industry, attracting service tax. Regarding the limitation period for service tax demand, the Tribunal directed the appellant to deposit a specified amount within 30 days, acknowledging a partial limitation defense. Despite the appellant's financial hardship claim, the Tribunal balanced financial capacity with legal obligations, emphasizing the need to comply with the deposit requirement within the given timeline. en-us Mon, 01 Jun 2015 00:00:00 +0530 Mon, 14 Dec 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269374 The case centered on determining whether retreading tires constitutes manufacturing for excise liability or falls under repair and maintenance for service tax liability. The Tribunal found that retreading tires falls under the service industry, attracting service tax. Regarding the limitation period for service tax demand, the Tribunal directed the appellant to deposit a specified amount within 30 days, acknowledging a partial limitation defense. Despite the appellant's financial hardship claim, the Tribunal balanced financial capacity with legal obligations, emphasizing the need to comply with the deposit requirement within the given timeline. Case-Laws Service Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269374