2009 (7) TMI 667

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..... at trye retreading is neither repair nor maintenance but a reconditioning activity to give economic life to the tyre retreaded . This activity has been activity to give economic life to the tyre retreaded. This activity has been intended to be taxed with effect from 16.6.2005. We made it clear that a lateral entry does not burden a former activity, without letters of law intending to do so. Thus d .....

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..... s curiae assisted the Bench showing the judgment of the Tribunal in the case of Speedways Tyre Service V. CCE, Ludhiana reported in 2009(14) S.T.R.339 (T)=2009(92) RLT 437 clearly depicting the law that any activity which was not taxable before 16.6-05 under the law cannot be taxed by any imagination. 4. Heard Revenue and have also advantage of assistance on behalf of the bar. It appears that by .....

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