2013 (10) TMI 957

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..... noj Kutty, A.R. ORDER Per : Mr. M.V. Ravindaran; Both the stay petitions raise a common issue hence are being disposed off by a common order. 2. Lower authorities have confirmed the demand of service tax, interest thereof and imposed penalties on these appellants, on the ground that appellants have not discharged the correct service tax liability on the services rendered by them i.e. Tyre Re-t .....

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..... of labour separately. 5. Learned departmental representative would rely upon the decision of the coordinate Bench in the case of Safety Retreading Company (P) Limited - 2012 (26) STR 225 (Tri. Chennai), wherein by a majority decision, it was held that benefits of Notification No 12/2003-ST cannot be extended to the services provided by Tyre Re-treading Companies. 6. On perusal of both the orders .....

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