D.N. Panda, Judicial Member - Revenue has come in appeal against order passed by the ld. Commissioner (Appeals) holding that the tyre retreading carried out in terms of maintenance or repair contract/agreement is liable to tax after 16-6-2005.

2. Ld. DR Shri Fateh Singh appearing for revenue submits that mere amendment of law by notification to tax certain activity after 16-6-2005 does not take away the service provided prior to that date from the fold of law from taxation when the respondent had not raised such an objection.

3. Ld. Counsel Shri L.P. Asthana appearing as amicus curiae assisted the Bench showing the judgment of the Tribunal in the case of Speedways Tyre Service v. CCE [2009] 19 STT 293 (New Delhi - CESTAT) clearly depicting the law that any activity which was not taxable before 16-6-2005 under the law cannot be taxed by any imagination.

4. Heard revenue and have also advantage of assistance on behalf of the bar. It appears that by amendment to law, reconditioning activity has been brought to the ambit of tax with effect from 16-6-2005. It appeals to commonsense that tyre retreading is neither repair nor maintenance but a reconditioning activity to give economic l