2020 (2) TMI 754

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.... appeared for the Appellant Shri. S.K. Shukla, Authorized Representative for the Respondent ORDER The brief facts of the case are that the appellant is engaged in process of re-treading of old tyres supplied by the principal on the job work basis. The Revenue has demanded the service tax on process of re-trading under the head of 'Maintenance or Repairs'. 2. Sh. Amal Dave, Ld. Counsel ....

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....Bhopal 2011 (23) STR 608, therefore, the issue that how the value should be arrived in respect of the goods which is to be deducted from the gross value of the service was the issue of interpretation of law and the same was resolved by the Larger Bench, therefore there is no malafide on the part of the appellant, hence the extended period could not have been invoked. The entire period is beyond no....

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....Heading 4012 of Central Excise Tariff Act 1985. We find that the Ld. Commissioner (Appeals) in para 4.2.3 given finding as under: "4.2.3 The contention of the appellant is that re-treaded tyres are specifically classified under the heading 4012 of CETA, 1985 and hence same are liable to excise duty and not service tax. The said contention is not correct because the appellant was not manuf....