NUGGET TYRES Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) THIS stay petition is filed for waiver of pre -deposit of an amount of Rs. 6,98,503/ - confirmed as Service Tax along with interest and penalties under Sections 77 and 78 of the Finance Act, 1994.

(2.) THE above said demand has arisen on the ground that appellant is rendering services of Management, Maintenance or Repair Services during the period May 2007 to March 2008.

(3.) THE learned Chartered Accountant submits that the appellant is re -treading the tyres received from various parties. It is his submission that re -treading of tyres will not fall under the category of services provided under the Management, Maintenance or Repair Services. It is his submission that assuming that if it falls under the said services, they are eligible for the benefit of 70% abatement for the value of the materials consumed for providing such services.