2013 (10) TMI 1412

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.... (TECHNICAL) For the Petitioner : Shri Rakesh Goyal, Additional Commissioner (AR) For the Respondent : Shri Anirudha R.J. Nayak, Advocate ORDER Per: S.S. Kang Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. Brief facts of the case are that the respondents are registered with the Revenue as provider of maint....

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....ce and set aside the adjudication order. 4. The Revenue relied upon the decision of the Tribunal in the case of Safety Retreading Company (P) Ltd. vs. CCE, Salem reported in 2012 (26) STR 225, to submit that the value of the material is to be taken into consideration for the purpose of service tax in respect of retreading of tyres under the maintenance and repair service. The contention is that....

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....ce tax as per the provisions of Notification No. 12/2003-ST. 6. We find that the issue involved in this appeal is settled by the decision of the Tribunal in the case of Safety Retreading Co. (P) Ltd. (supra) relied upon by the Revenue. The Tribunal held that the maintenance and repair service being specific service cannot be treated as a service under the category of works contract for service ....