https://www.taxtmi.com/caselaws?id=379529 Re-trading of old and used tyres was treated as falling under Management, Maintenance and Repair Service because a Board circular had already clarified that position, and the circular predated the impugned order. Binding Supreme Court and Tribunal precedents also supported that classification, leaving no basis to assess the activity under Business Auxiliary Service. On that footing, the contrary demand could not be sustained, and the impugned order was set aside with consequential relief. en-us Tue, 02 Apr 2019 00:00:00 +0530 Sat, 04 May 2019 06:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379529 Re-trading of old and used tyres was treated as falling under Management, Maintenance and Repair Service because a Board circular had already clarified that position, and the circular predated the impugned order. Binding Supreme Court and Tribunal precedents also supported that classification, leaving no basis to assess the activity under Business Auxiliary Service. On that footing, the contrary demand could not be sustained, and the impugned order was set aside with consequential relief. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379529