RANJAN GOGOI,J. - (1.) CIVIL APPEAL NO.641 OF 2012: The main issue for consideration in this appeal is whether in a contract for retreading of tyres, service tax is leviable on the total amount charged for retreading including the value of the materials/goods that have been used and sold in the execution of the contract.
(2.) The definition of 'taxable service' contained in Section 65(105)(zzg) of the Finance Act, 1994, as amended by Finance Act, 2003 may be noticed at this stage. "65. Definitions In this Chapter, unless the context otherwise requires.-- * * * (105) 'taxable service' means any service provided- * * * (zzg) to a customer, by any person in relation to maintenance or repair;"
(3.) The expression "maintenance or repair" is defined by Section 65(64) of the Finance Act, 1994 is in the following terms: "65. Definitions In this Chapter, unless the context otherwise requires.-- (1).... .... (64) "management, maintenance or repair" means any service provided by- (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorized by him, in relation to,-- (a) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;" ;