Case Law Details
Case Name : M/s Shakti Treads Vs Commissioner of Service Tax (CESTAT Bangalore)
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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...
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Sir,
im filing service tax and excise return through online. if any neccessary to submit the hard copy of filing return. The act prescribe any give to hard copy.
please reply the same.