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2015 (1) TMI 415 - AT - Service TaxBusiness Auxiliary Service - business of maintenance and repair of retreading tyres - Held that:- appellants are engaged in the business of maintenance and repair of retreading tyres. The appellants paid service tax under the category of Business Auxiliary Service only on labour charges after deducting 70% towards material cost on the gross retreading charges. - As Tribunal in assessee's own previous case remanded matter back therefore, following that decision - Matter remanded back - Decided in favour of assessee.
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