2009 (7) TMI 667

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Shri Fatch Siugh, DR, for the Appellant. None, for the Respondent Shri L.P. Asthana, Advocate, as Amicus Curiae. [Order  per: D.N. Panda, Member (J)] - Revenue has come in appeal against order passed by the ld. Commissioner (Appeals) holding that the tyre re treading carried out in terms of maintenance or repair contract/agreement is liable to tax after 16-6-05. 2. Ld. DR Shr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Tax with effect from 16.6.2005. It appeals to commonsense that that trye retreading is neither repair nor maintenance but a reconditioning activity to give economic life to the tyre retreaded . This activity has been activity to give economic life to the tyre retreaded. This activity has been intended to be taxed with effect from 16.6.2005. We made it clear that a lateral entry does not burden ....