2017 (1) TMI 1028

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....ant. Rep. by  Ms. Neha Garg, DR for the respondent. ORDER The appeal is against order dated 21.10.2010 of Commissioner (Appeals), Jaipur-II. The appellant are engaged in retreading of tyres and were discharging service tax only on the labour charges. They claimed exemption under notification no.12/03-ST dated 20.01.2003 for the value of the materials consumed during the course of re-....

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.... service charges and paying tax on the said service charges. The Original Authority, having satisfied about their eligibility for notification no.12/03-ST, allowed the same. However, on appeal by the Revenue, the Commissioner (Appeals) by the impugned order, passed an ex parte, disallowed the concession and confirmed the demand on the gross value. 3.  Ld. Counsel submitted that the invoice....

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....exemption under the notification no.12/03-ST. The said notification exempts the value of taxable service equal to the value of goods and materials   sold by the service providers to the service recipient. In the present case, the appellant is engaged in retreading the tyres.  For this, tread rubber, red cement and other  chemicals  are used. 7.  We have perused the....