M/s. Tyresoles India Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax-Belgaum - Service Tax - CESTAT BANGALORE - Tri - Valuation - Undervaluation of the service - retreading of tyres - Management, Maintenance or Repair Service - Appellant have filed returns and paid service tax on the labour component of the work done by them and not on the material component on which they have paid VAT - Held that - as per the decision of apex court legal fiction, as is well known, shoul................................... Service Tax - Case Laws
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