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TMI Blog2018 (8) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax payable by the respondents while giving due allowance to the cost of materials involved, in the amounts received - Appeal allowed by way of remand. - ST/129/2009-DB - Final Order No. 21014/2018 - Dated:- 26-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Pakshirajan, Asst. Commissioner (AR) For the Appellant Shri Akbar Basha, CA For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounting to manufacture and is subject to excise duty and cannot be subjected to service tax. The Department has preferred an appeal on that. 2.1 Learned AR for the Department has brought to the notice of the Bench that Hon'ble Supreme Court in the case of Safety Retreading Company (P) Ltd. and other held that retreading of tyres does not amount to manufacture and it is only a service. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit of the service Management, Maintenance and Repair Services and is liable to service tax. Learned AR further submitted that as the issue relates to matter of fact, the case may be remanded back to the appellate authority to quantify the component of service involved in the service of the respondents and to confirm the tax accordingly. 3. The learned consultant for the respondents has sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and Repair Service' and liable to service tax. In view of the above, we find that there is a force in the contention of the learned AR on the issue. We find that the ratio of Hindustan Aeronautics Ltd. case is not applicable to the present case as the facts are distinguishable. In the case of Hindustan Aeronautics Ltd., it was maintenance and repair of helicopters whereas in the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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