2013 (11) TMI 869

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The applicant is engaged in business of retreading of used tyres. They were not paying any service tax for such activity for the period from April 2006 to August 2011. Revenue was of the view that this process amounts to 'Maintenance and Repair Service' and the applicant should have paid service tax on such activity. Based on such reasoning a show-cause notice was issued for service tax not pai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the payment of VAT on materials sold. Further, he submits that if the benefit of Notification No. 12/2003-ST is extended for all the years then the demand will come down to Rs. 12 lakhs and the demand for the normal period will be Rs. 7 lakhs only. 3. Opposing the prayer the leaned AR for Revenue submits that in similar matters this Tribunal has ordered pre-deposit of 50% of the tax amount v....