2013 (11) TMI 869

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..... f retreading of used tyres. They were not paying any service tax for such activity for the period from April 2006 to August 2011. Revenue was of the view that this process amounts to 'Maintenance and Repair Service' and the applicant should have paid service tax on such activity. Based on such reasoning a show-cause notice was issued for service tax not paid for the period from April 2006 to Augus .....

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..... rther, he submits that if the benefit of Notification No. 12/2003-ST is extended for all the years then the demand will come down to Rs. 12 lakhs and the demand for the normal period will be Rs. 7 lakhs only. 3. Opposing the prayer the leaned AR for Revenue submits that in similar matters this Tribunal has ordered pre-deposit of 50% of the tax amount vide Stay Order No. 451/2012 dated 11.6.2012 i .....

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