Supreme Court of India
Safety Retreading Company (p) Ltd. v. Commissioner of Central Excise, Salem
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Finance Act, 1994 - ss. 65(64), 65(105)(zzg), 66 and 67 - Service Tax - Exigibility to - Whether in a contract for retreading 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 the service component - 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 · Contractor, in respect of the component of gross turnover - Thus, in view of s.67…
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