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2014 (2) TMI 957 - CESTAT KOLKATAServices of widening of road, repairing and maintenance of roads etc - retrospective amendment inserted by virtue of Section 97 and 98 of the Finance Act, 2012 relating to repair and maintenance of road service. - Held that:- the demand to that extent is not sustainable in law. Computation error - Held that:- appellant could not place sufficient reasons as to why the records could not be produced before the Ld. Adjudicating authority either by filing their reply or attending the hearing before Commissioner - matter remanded back subject to pre-deposit of small amount towards demand of service tax.
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