https://www.taxtmi.com/caselaws?id=776308 Tyre retreading was treated as relating to a motor vehicle because tyres are integral to its functioning, so the activity fell within the motor vehicle exclusion from maintenance or repair service tax. The Tribunal also treated the process as a composite activity involving both material and service elements, supporting classification as works contract on the facts considered. In addition, once retreaded tyres were covered by Chapter 4012 of the Central Excise Tariff Act and qualified as goods under the excise law, the activity was regarded as falling within the excise regime rather than service tax. The service tax demand on tyre retreading therefore did not survive. en-us Tue, 05 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776308 Tyre retreading was treated as relating to a motor vehicle because tyres are integral to its functioning, so the activity fell within the motor vehicle exclusion from maintenance or repair service tax. The Tribunal also treated the process as a composite activity involving both material and service elements, supporting classification as works contract on the facts considered. In addition, once retreaded tyres were covered by Chapter 4012 of the Central Excise Tariff Act and qualified as goods under the excise law, the activity was regarded as falling within the excise regime rather than service tax. The service tax demand on tyre retreading therefore did not survive. Case-Laws Service Tax Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776308