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Appellant ineligible for tax benefits under Notification No. 12/03-ST; must pay service tax with interest from June 16, 2005.

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Full Text of the Document

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....Management, Maintenance or Repair Service - Retreading of tyres - The appellant was not eligible for the benefit of notification No. 12/03-ST and was liable to discharge service tax liability on the gross amount charged for the transaction for the period on or after 16-6-05 along with interest - AT....