2010 (7) TMI 376 - AT - Service Tax

Valuation abetment - materials such as patches etc. consumed during the course of carrying out the activity of retreading of tyres - assessees were paying sales tax on the materials consumed - set aside the impugned order and allow the appeal

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal of the assessee, granting them the benefit of Notification No. 12/2003-S.T. The benefit was found admissible for materials consumed during retreading of tyres under 'Maintenance and Repair Services'. This decision was based on previous rulings, leading to the impugned order being set aside.