2019 (12) TMI 235

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....ent case are that the appellants are engaged in the services of retreading of worn-out tyres of automobiles. As it appeared that the activities fall under the scope of extended definition of taxable service in the category of 'Maintenance or Repair Service' w.e.f. 16/06/2005 and the appellant has failed to pay the service tax and to file a statutory return, a show-cause notice was issued to them demanding an amount of Rs. 4,32,840/- (Rupees Four Lakhs Thirty Two Thousand Eight Hundred and Forty only) towards service tax and education cess and proposing penalties under Sections 76 and 77 of the Finance Act. The original authority after due process of law confirmed the demand and imposed penalties. Aggrieved by the said order, appellant filed....

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.... motor vehicle which is exempted under Section 65 (64). He further submitted that the SLP filed by the Revenue against the decision of the High Court has also been dismissed by the Hon'ble Apex Court. 5. On the other hand the learned AR defended the impugned order and submitted that the issue of taxability of a specific activity "retreading of tyre" has been considered by various judicial forum including the CESTAT and the Hon'ble Apex Court and it has been consistently held that it attracts service tax under the category of "Management, Maintenance and Repair Service". The learned AR further submitted that this issue is no more res integra and has also been settled by the Honb'le Apex Court in the case of Safety Retreading Company (P) L....

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....ought to the assessee by anybody. The tyre retreading is a general service offered. It cannot be brought under the ambit of the issue discussed in the order of the Hon'ble High Court. 6. After considering the submissions of both the parties and perusal of the material on record, we find that various Benches of the Tribunal has consistently held that retreading of tyre falls under the category of "Maintenance, Management and Repair Service" and is liable to service tax. Further we find that the Apex Court has also in the case of Safety Retreading Company Ltd. cited supra has specifically held that retreading of tyre is a service which falls under the category of 'Management, Maintenance and Repair Service'. Further we find that the decisi....