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2013 (12) TMI 620 - AT - Service TaxDemand of service tax - Classification of service - Re-rubberisation of old, worn out rubberised rollers - Whether this service is classifiable under Business Auxiliary Service - Held that:- appellants are receiving worn out rubber rollers from various customers - activities at various stages are nothing but various processes undertaken by them on goods received by them - activities are covered under clause V of the Business Auxiliary Services as these are processing of goods on behalf of the client. We therefore hold these activities can be classified under Business Auxiliary Service - appellants are equally classifiable under two services namely Business Auxiliary Service and Maintenance or Repair service. Since the service can not be classified under clause 'a' and 'b' of Section 65 A, clause 'c' of Section 65A is attracted according to which service is classifiable under the sub-clause of clause 105 of Section 65 which comes first. We find that Business Auxiliary service is covered under Section 65 (105) (zzb) and Management, Maintenance or Repair Service is covered under clause 65(105) (zzr). Since Business Auxiliary Service comes first under Clause 65(105) (zzb), we hold that service is classifiable under Business Auxiliary Service - Decided in favour of assessee.
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