https://www.taxtmi.com/caselaws?id=373871 The Appellate Tribunal overturned the Commissioner(Appeals)'s decision, ruling that retreading worn-out tyres does not amount to manufacturing but falls under maintenance and repair services, exempting it from service tax liability. Penalties imposed were not confirmed, citing interpretational issues and conflicting views. The Tribunal applied precedents to support its conclusion, emphasizing that the process constitutes a service rather than manufacturing. The appeal was partly allowed, clarifying the tax treatment of tyre retreading activities. en-us Thu, 27 Dec 2018 00:00:00 +0530 Tue, 22 Jan 2019 08:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373871 The Appellate Tribunal overturned the Commissioner(Appeals)'s decision, ruling that retreading worn-out tyres does not amount to manufacturing but falls under maintenance and repair services, exempting it from service tax liability. Penalties imposed were not confirmed, citing interpretational issues and conflicting views. The Tribunal applied precedents to support its conclusion, emphasizing that the process constitutes a service rather than manufacturing. The appeal was partly allowed, clarifying the tax treatment of tyre retreading activities. Case-Laws Service Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373871