https://www.taxtmi.com/caselaws?id=389352 The Tribunal upheld that retreading of worn-out tyres of automobiles falls under the taxable category of 'Maintenance, Management, and Repair Service', dismissing the appeal against the service tax liability. However, the penalty under Section 76 of the Finance Act was dropped due to conflicting views during the relevant period, with the Tribunal extending the benefit of Section 80 to the appellant. The judgment emphasized the consistent application of service tax on tyre retreading services based on legal principles and precedents. en-us Thu, 14 Nov 2019 00:00:00 +0530 Fri, 06 Dec 2019 13:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389352 The Tribunal upheld that retreading of worn-out tyres of automobiles falls under the taxable category of 'Maintenance, Management, and Repair Service', dismissing the appeal against the service tax liability. However, the penalty under Section 76 of the Finance Act was dropped due to conflicting views during the relevant period, with the Tribunal extending the benefit of Section 80 to the appellant. The judgment emphasized the consistent application of service tax on tyre retreading services based on legal principles and precedents. Case-Laws Service Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389352