Applicability of service tax on retreading of tyres under management, maintenance or repair, Service Tax

[SHANTI NARAIN]

Please clarify whether the retreading of tyres is covered in service tax under the head management, maintenance or repair. There is no contract/agreement with any party. The party walks to the shop for getting the tyre retreaded. If covered under which clause. Thanks

Posts / Replies

[Madhukar N Hiregange]

Retreading of tyres may come under Management maintenacne and reapid catgory. This activity would be liable from 16.6.2005. Since it is a works contract it could be argued that there is no liability relying on Daelim Industries and L&T supreme court decisions.

[dayashankar]

Retreading of tyres not covered under head management,maintenance or repair service .with effect from 1-6-2007 under clause(64)declare that repair and maintenance of computer software shall be treated as repair and maintenance of good. It is covered in service tax under head Authorize service station