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2009 (7) TMI 667 - AT - Service TaxManagement maintenance or repair services Held that- It appeals to commonsense that that trye retreading is neither repair nor maintenance but a reconditioning activity to give economic life to the tyre retreaded . This activity has been activity to give economic life to the tyre retreaded. This activity has been intended to be taxed with effect from 16.6.2005. We made it clear that a lateral entry does not burden a former activity without letters of law intending to do so. Thus dismiss the appeal of the Revenue.
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