2018 (8) TMI 1016

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....P ANJANI KUMAR M/s. Karthik Tyre Service are involved in retreading of old tyres used in motor vehicles. Department held that retreading old tyres amounts to reconditioning or restoration and it falls within the 'Management, Maintenance or Repair' defined under Section 65(64) of the Finance Act, 1994 w.e.f. 16/06/2005. The Department has issued a show-cause notice demanding service tax of....

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.... held that:- "...... Therefore, simply because goods find a. mention in one of the entries of the First Schedule does not mean that they have become liable for payment of excise duty. Goods have to satisfy the test of being produced or manufactured in India. It is settled law that excise duty is a duty levied on manufacture of goods. Unless goods are manufactured in India, they cannot be subjecte....

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.... works contract and as held by the Hon'ble Supreme Court in the case of Larsen and Toubro Ltd. [2015-TIOL-187-SC-ST], no service tax is liable before 01/06/2007. He further submitted that this Bench has relied upon this judgment in the case of Hindustan Aeronautics Ltd. [2017-TlOL-3591-CESTAT-BANG]. 4. Heard both sides and perused the available records. 5. We find that in view of the Supreme....