2009 (2) TMI 707

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....llant. Shri Fateh Singh, DR, for the Respondent. ORDER Ld. Counsel Shri S.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" cann....