9911796707
TMI Blog2017 (1) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... , DR for the respondent. ORDER The appeal is against order dated 21.10.2010 of Commissioner (Appeals), Jaipur-II. The appellant are engaged in retreading of tyres and were discharging service tax only on the labour charges. They claimed exemption under notification no.12/03-ST dated 20.01.2003 for the value of the materials consumed during the course of re-treading of the tyres. Proceedings were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id service charges. The Original Authority, having satisfied about their eligibility for notification no.12/03-ST, allowed the same. However, on appeal by the Revenue, the Commissioner (Appeals) by the impugned order, passed an ex parte, disallowed the concession and confirmed the demand on the gross value. 3. Ld. Counsel submitted that the invoices as well as Chartered Accountant's certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification exempts the value of taxable service equal to the value of goods and materials sold by the service providers to the service recipient. In the present case, the appellant is engaged in retreading the tyres. For this, tread rubber, red cement and other chemicals are used. 7. We have perused the invoices, which indicate the value of the material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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