2009 (2) TMI 707

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..... .C. Karma submits that tyre retreading is repair of old and used tyres. This appellant has been brought under Finance Act, 1994 erroneously under the category of Business Auxiliary Service . He pleads that when a specific entry for repair and maintenance exists in law, definition of Business Auxiliary Service cannot retrospectively bring the Appellant to impose liability from a retrospective da .....

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