https://www.taxtmi.com/caselaws?id=392310 Re-treading of old and used tyres was treated as manufacture because retreaded tyres can come into existence only through that process. The view that the assessee was merely providing a maintenance or repair service was rejected. On that basis, the activity was held to fall within the excise regime under Chapter Heading 4012 of the Central Excise Tariff Act, not within taxable service, and the service tax demand was found unsustainable. en-us Fri, 21 Jun 2019 00:00:00 +0530 Tue, 18 Feb 2020 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392310 Re-treading of old and used tyres was treated as manufacture because retreaded tyres can come into existence only through that process. The view that the assessee was merely providing a maintenance or repair service was rejected. On that basis, the activity was held to fall within the excise regime under Chapter Heading 4012 of the Central Excise Tariff Act, not within taxable service, and the service tax demand was found unsustainable. Case-Laws Service Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392310