TaxTMI 
TaxTMI 
2020 (2) TMI 754
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....i. 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 appearing on behalf of the appellant sub....
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.... 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 normal period, therefore, the same is hit ....
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.... 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 manufacturing the re-treaded tyres. They were only providing the service of re-treading to their clients. There....