2015 (11) TMI 1042

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....Raghuram, President And Shri C.J., Mathew, Member (Technical) For the Petitioner : Dr. Navin Rattan, Advocate and Ms. K. Sharma For the Respondent : Shri Amresh Jain, DR ORDER Per: C.J. Mathew The appellant, M/s Highway Tyres, has filed ST/Misc/52131/2015 in main appeal ST/60245/2013 seeking early hearing. In accordance with direction of order of Hon'ble High Court of Punjab & Harya....

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....Rs. 19,06,545 besides interest thereon and penalties under section 77 and 78 of Finance Act, 1994. All four appeals, are taken up for disposal together. 3. The appellant is in the business of retreading of tyres of motor vehicles by affixing replacement compounds on the worn-out portions of tyres and thus rendering them fit for continued use for a spell. According to them, the activity does not....

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....ing in the tyre retreading business. Learned Authorized Representative vehemently opposed these claims indicating that the original authority had found that the appellant was indeed a manufacturer of tyres and, therefore, well within the ambit of taxability in the matter of retreading of tyres which is essentially repair old tyres. On behalf of appellant, this finding was disputed. 5. Without g....

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....saction to be a contract. The activity of retreading is an activity of repair for maintenance of used tyres and, considering the ingredients of the transaction, would fall well within the ambit of section 65(64)(i). Accordingly, we uphold the contention of Revenue that the activity of the appellant is taxable under Finance Act, 1994. 7. Learned Counsel for appellant contends that the activity o....