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 ....