https://www.taxtmi.com/caselaws?id=463120 The CESTAT Mumbai allowed the appeal, setting aside the order confirming service tax demand. It held that the appellant, having discharged VAT on raw materials used for tyre retreading and maintained proper records, was entitled to exemption under Notification No. 12/2003-ST. The tribunal relied on the SC ruling in Safety Retreading Co. Pvt. Ltd., which clarified that service tax applies only to the quantified service component (30%) and not the entire gross value. Since the issue was settled by precedent and no evidence showed record deficiencies, the service tax department's claim was rejected. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 07 Aug 2025 14:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463120 The CESTAT Mumbai allowed the appeal, setting aside the order confirming service tax demand. It held that the appellant, having discharged VAT on raw materials used for tyre retreading and maintained proper records, was entitled to exemption under Notification No. 12/2003-ST. The tribunal relied on the SC ruling in Safety Retreading Co. Pvt. Ltd., which clarified that service tax applies only to the quantified service component (30%) and not the entire gross value. Since the issue was settled by precedent and no evidence showed record deficiencies, the service tax department's claim was rejected. Case-Laws Service Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463120