2025 (1) TMI 1151

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....ECHNICAL) Shri Hari Radhakrishnan, Advocate for the appellant Shri M. Selvakumar, Authorised Representative for the respondent ORDER Per: Mr. P. Dinesha Brief and relevant facts that emerge from the impugned OIA are that the assessee is engaged in the activity of re-treading of used Tyres. It is the case of the Revenue that the services provided by the assessee was classifiable unde....

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.... Authority who also appears to have upheld the above demands vide OIA No. 115/2012 dated 27.06.2012. The said OIA has been assailed in this appeal by the assessee before this forum. 2. We have heard Shri Hari Radhakrishnan, Ld. Advocate for the Appellant and Shri M. Selvakumar, Ld. Asst. Commissioner for the Respondent; we have perused the documents placed on record and also various judicial pr....

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....e appellant were exempted from service tax. 4. In this regard, Ld. Advocate would contend that an almost identical issue has been considered by this very Chennai Bench of the Tribunal in the case of Super Transport (P) Ltd. vs. CCE, Tiruchirapalli - 2017 (51) S.T.R. 46 (Tri.- Chennai). 5. From the OIO, we find that the benefit of Notification supra was given only for the year 2008-09, howeve....

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....ere works contract was involved and hence, the Tyre re-treading is a works contract and the goods used in execution of such contract is clearly liable only to sales tax. 7. The period of dispute is from 2005-06 to 2008-09 for which the SCN was issued on 16.09.2010 by invoking the extended period of limitation. From the perusal of para 21 of OIO, it becomes clear that the Adjudicating Authority ....