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2012 (10) TMI 66 - AT - Service TaxWaiver of pre-deposit – demand is under the head Maintenance or Repair Service - repairs undertaken by the appellant were in relation to the sale of machines – Held that:- explanation which was introduced with effect from 16-6-2005 is clarificatory and retrospective so as to cover the period of dispute - appellant’s services squarely fall within the ambit of the definition of ‘Business Auxiliary Service’ - during the period of dispute, they were entitled to exemption - demand under a different head is not sustainable - waiver of pre-deposit allowed
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