Speedways Tyre Service vs Cce on 27 February, 2008

Customs, Excise and Gold Tribunal – Delhi
Speedways Tyre Service vs Cce on 27 February, 2008
Bench: S Kang, Vice, V T M.


S.S. Kang, Vice-President

1. Heard both sides.

2. The applicants filed COD applications for condoning the delay in filing the appeal filed by the appellants. In view of the reasons explained in applications delay is condoned in filing the appeals.

3. The applicants also filed stay applications for waiver of pre-deposit of service tax. The applicants are only re-treading old and used tyres. Contention of the Revenue is that the appellants are providing service of maintenance and repair under Section 65 of Finance Act which also includes re-conditioning. We find that the Tribunal has already granted stay in appellants’ another case. In view of the earlier stay order, pre-deposit of service tax in the present case is also waived. Registry is directed to list these appeals along with appeal No. ST/395-96/2007.

4. We also find that the Revenue has also filed an appeal against the same impugned order bearing appeal No. ST/615-623/07. The said appeal be listed along with present appeals.

(Dictated & pronounced in the Open Court.)

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