We find that in an identical issue this bench had taken a view in the case of Chakita Ranjini Udyam (supra) that the value of the rubber, cushion, gum and solution consumed in the retreading/ reconditioning of tyres need not be included in the value for the discharge of Service Tax and benefit of Notification No.12/2003 is available. We are of the considered view that the final order of this bench in the case of Chakita Ranjini Udyam (supra), prima facie, covers the issue in favour of the assessee, while the case law referred by the learned DR i.e., Abirami Retreading Co. (supra) and Agarwal Colour Advance Photo System (supra), we find that in that case it was only the stay order, while in another case it was referred to larger bench and there is a favourable order in favour of the appellant from this bench. We allow the application for waiver of pre-deposit of the amounts involved and stay the recovery thereof till the disposal of the appeal.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, BANGALORE
ST/Stay/193/2010
ST/330/2010
M/s SHAKTI TREADS
Vs
COMMISSIONER OF SERVICE TAX, BANGALORE
Date of Decision: 20.12.2010
Appellant Rep by: Shri M S Srinivasa, Adv.
Respondent Rep by: Shri Kishori Lal, DR
