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2013 (4) TMI 349 - CESTAT AHMEDABADWaiver of pre-deposits - demand of service tax - Appellant has rendered the services of maintenance and repairs of roads – Held that - since the issue is now covered by the retrospective amendment in Section 97 of Finance Act, 2012, we find that the impugned order is liable to be set-aside. Impugned order is set-aside and appeal is allowed.
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