https://www.taxtmi.com/caselaws?id=791897 Retreading of tyres was treated as falling outside the service tax category of "management, maintenance or repair" from 01.05.2006, because the activity was viewed as a works contract with a dominant material component. The ruling also accepted that retreaded tyres are excisable goods under Chapter Heading 4012, linked to the Explanation to section 2(d) of the Central Excise Act and the marketability requirement. On that basis, the activity was characterised as manufacture or supply of goods rather than a taxable service, and no service tax was payable; the civil appeals were dismissed. en-us Fri, 15 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791897 Retreading of tyres was treated as falling outside the service tax category of "management, maintenance or repair" from 01.05.2006, because the activity was viewed as a works contract with a dominant material component. The ruling also accepted that retreaded tyres are excisable goods under Chapter Heading 4012, linked to the Explanation to section 2(d) of the Central Excise Act and the marketability requirement. On that basis, the activity was characterised as manufacture or supply of goods rather than a taxable service, and no service tax was payable; the civil appeals were dismissed. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791897