Supreme Court · 2017 INSC 54 · Decided 18 January 2017
Safety Retreading Company (P) LTD. v. Commissioner of Central Excise, Salem
- Court
- Supreme Court of India
- Citation
- 2017 INSC 54 · [2017] 4 S.C.R. 714
- Case number
- CIVIL APPEAL No. 641/2012
- Decided
- 18 January 2017
- Bench
- RANJAN GOGOI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Finance Act, 1994 - ss. 65(64), 65(105)(zzg), 66 and 67 - Service Tax - Exigibility to - Whether in a contract for retreading C of tyres, service tax is leviable on the total amount charged for retreading including the value of materials/goods used/sold in execution of contract or only on - Held: Assessee liable to pay tax only on the service component which under the State Act is quantified at 30% - Assessee had paid service tax under the local Act, whereunder it was registered as a Works · D Contractor, in respect of the component of gross turnover - Thus, in view of
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