Speedways Tyre Service Vs. Cce

Speedways Tyre Service vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 22, 2007

~1 min read

https://sooperkanoon.com/case/46058

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/46058
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Rang, Vice, N T C.N.B.
Decided On: Aug 22, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Speedways Tyre Service

Respondent

Cce

Legal References

Reported In: (2008)9STR106

Excerpt

1. common issue is involved, therefore, the applications are taken up together. the applicant filed this application for waiver of pre-deposit of amount of service tax. case of revenue is that the applicants are providing the service of maintenance or repair. the contention of applicant is that they are only re-trading the old and used tyres of their customers and there is no contract or agreement entered with between applicant and the customer. the contention is that as per the definition of maintenance and repair service under section 65 of the finance act, any service provided by a person under a contract or agreement in relation to maintenance or repair.2. we find that in absence of any contract or agreement, applicant have a strong case in their favour, therefore, pre-deposit of amount of service tax is waived for hearing of the appeals. stay petitions are allowed.

Full Judgment

1. Common issue is involved, therefore, the applications are taken up together. The applicant filed this application for waiver of pre-deposit of amount of Service Tax. Case of revenue is that the applicants are providing the service of maintenance or repair. The contention of applicant is that they are only re-trading the old and used tyres of their customers and there is no contract or agreement entered with between applicant and the customer. The contention is that as per the definition of maintenance and repair service under Section 65 of the Finance Act, any service provided by a person under a contract or agreement in relation to maintenance or repair.

2. We find that in absence of any contract or agreement, applicant have a strong case in their favour, therefore, pre-deposit of amount of service tax is waived for hearing of the appeals. Stay petitions are allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Speedways Tyre Service vs Cce Same Subject Service Tax Same Judge S Rang, Vice, N T C.N.B.