https://www.taxtmi.com/caselaws?id=758310 CESTAT New Delhi held that service tax is leviable only on the service portion of tyre retreading charges, excluding material value. The tribunal found that where service portion falls below threshold exemption limit under N/N. 6/2005, complete exemption from service tax applies. The Commissioner erred in imposing tax despite service value being below prescribed limits of Rs. 4 lakhs (enhanced to Rs. 8 lakhs from 2007 and Rs. 10 lakhs from 2008). Following SC precedent, appellant entitled to full exemption. Revenue's appeal was incorrectly allowed despite findings favoring assessee. Appeal allowed. en-us Wed, 11 Sep 2024 00:00:00 +0530 Thu, 12 Sep 2024 07:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758310 CESTAT New Delhi held that service tax is leviable only on the service portion of tyre retreading charges, excluding material value. The tribunal found that where service portion falls below threshold exemption limit under N/N. 6/2005, complete exemption from service tax applies. The Commissioner erred in imposing tax despite service value being below prescribed limits of Rs. 4 lakhs (enhanced to Rs. 8 lakhs from 2007 and Rs. 10 lakhs from 2008). Following SC precedent, appellant entitled to full exemption. Revenue's appeal was incorrectly allowed despite findings favoring assessee. Appeal allowed. Case-Laws Service Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758310