2015 (7) TMI 1007

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..... Computation of service component is a mater of detail and not a matter relating to validity of imposition of service tax. It is procedural and a matter of calculation. Merely because no rules are framed for computation, it does not follow that no tax is leviable. - Matter remanded back - Decision in the case of G.D. Builders vs. UOI [2013 (11) TMI 1004 - DELHI HIGH COURT] followed - Decided in fa .....

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..... case is whether the benefit of Notification No. 12/2003-ST dated 20.6.2003 is available on the value of material used in the retreading of tyres. Learned AR for the Revenue relied upon the decision of the Tribunal in the case of Safety Retreading Company (P) Limited vs. CCE, Salem - 2012 (26) STR 225 (Tri. Chennai) and the decision in the case of Laxmi Tyres vs. CCE,Pune - 2013-TIOL-1261-CESTAT-MU .....

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..... s on retreading of tyres. The Respondent paid service tax on labour charges and claimed benefit of exemption Notification No. 12/2003-ST dated 20.6.2003 on material portion. The Larger Bench of the Tribunal in the case of Hindustan Aeronautics Limited vs. Commissioner of Service Tax, Bangalore - 2013 (32) STR 783 (Tri. LB) in respect of demand of service tax on repair or maintenance service, follo .....

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