2012 (2) TMI 505 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore found a prima facie case for the appellant against the demand for service tax on "retreading of worn-out tyres" for the period from April 2008 to March 2009. The appellant argued that this activity amounts to manufacture based on a tariff entry introduced in 2005. Previous orders in favor of similar assessees were cited, leading to a waiver of pre-deposit and stay of recovery for the adjudged dues.