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2013 (5) TMI 534 - AT - Service TaxRetreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - held that:- This issue is covered in favour of Revenue in [2012 (6) TMI 719 - CESTAT], whereby the Tribunal denied the benefit of the Notification No. 12/2003-S.T. in respect of retreading. Further, we find that the Larger Bench of the Tribunal in the case of Agarwal Colour Advance Photo System cited [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)], has decided against the assessee by denying the contention regarding exclusion of value of material in that case. - prima facie case is against the assessee - stay granted partly.
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