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2012 (2) TMI 505

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....sh, Superintendent (AR), for the Respondent. ORDER [Order per : P.G. Chacko, Member (J)]. - After a perusal of the records and hearing both sides, we have found prima facie case for the appellants against the impugned demand. The demand is for the period from April 2008 to March 2009 and under the head 'Maintenance or Repair Service'. The activity which has been subjected to levy is "retreading ....