P.K. Das, Judicial Member. - Common issue is involved in these appeals and, therefore, all are being taken up together for disposal.

2. Assessees filed appeals against demand of tax for the period 16-6-2005 to October, 2005. Revenue filed appeals against setting aside of demand of tax for the period 1-7-2003 to 15-6-2005 and penalties by the Commissioner (Appeals).

3. The relevant facts of the case, in brief, are that the assessees are engaged in repairing of used and worn out tyres. The process of repairings, in brief, are that the vulcanizing solution are applied on bald tyre with spray gun and same are allowed to dry for some time. The rubber is than bound on tyre with binding machine. The tyre is thereafter fitted with the rim and placed on the vulcanizing machine wherein compressed Air and Steam are passed to vulcanize the rubber. The tyre after stipulated time are taken out from vulcanize machine and allowed to cool in natural conditions. It is called as re-treading tyre.

4. Service tax was demanded on "repair and maintenance service" introduced on 1-7-2003. Show-cause notices were served on the assessees demanding tax and penalties for the period 1-7-2003 to 10-10-2005. Th