2009 (12) TMI 455 - AT - Service Tax

Valuation of Taxable Service - Assessee carried out activity of rendering of tyres. Held that - impugned order passed by Commissioner (Appeals) was to be set aside and case was to be remitted to adjudicating authority for re computation of tax liability interest and penalty amount.

Summary

The Appellate Tribunal CESTAT, Chennai found that the appellants are liable for service tax under "Maintenance and Repair Services" for retreading tires. The case was remitted for re-computation of tax liability, interest, and penalty by the adjudicating authority. The appeal was allowed by way of remand.