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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2015 (9) TMI 1575

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....e, for the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against Order-in-Appeal dated 24-6-2009, which upheld Order-in-Original dated 14-11-2008, in terms of which service tax demand of Rs. 1,03,575/- was confirmed along with interest and penalties for the period 16-6-2005 to 31-1-2007 on the ground that the app....

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....emsp;We have considered the contentions of the appellant. It is seen that the appellant was engaged in the business of retreading of tyres. This activity in our considered view is not tantamount to maintenance and repair including re-conditioning or restoration or servicing of motor vehicles. In the case of PLA Tyre Works [2009-TIOL-304-CESTAT-MAD = 2008 (9) S.T.R. 20 (Tri.)], CESTAT clearly held ....

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