2013 (10) TMI 957

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..... terials such as tread rubber, cushion gum, vulcanizing solution, which were used/consumed in the activity of retreading/reconditioning of tyres in the value of taxable services for the purpose of payment of Service Tax - There are contrary decisions on the issue, the assessee cannot be faulted with, for his entertaining a bonafide belief about the valuation of such services and his contention for .....

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..... ereof and imposed penalties on these appellants, on the ground that appellants have not discharged the correct service tax liability on the services rendered by them i.e. Tyre Re-treading services. 3. Heard both sides and perused the record. 4. On perusal of the record, we find that the appellants in both the cases have been claiming before the lower authorities that they are billing separatel .....

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..... majority decision, it was held that benefits of Notification No 12/2003-ST cannot be extended to the services provided by Tyre Re-treading Companies. 6. On perusal of both the orders of the Tribunal, we find that there is inherent contradiction on the issue and in the case of Chakita Ranjini Udyam, in which one of us was a Member, the Bench has taken a view in favour of the assessee. We are of t .....

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