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2015 (12) TMI 818 - AT - Service TaxClassification of service - management, maintenance or repair service or Business Auxiliary Service - Held that:- assessee undertakes re-rubberisation of old and unused spindles for the printing industry by coating old and unused spindles with rubber compounds, (the spindles being supplied by customers); thereafter vulcanizing the rubber; thus rendering the spindles fit for use and supplying the re-furbished spindles back to the customers. The assessee classified this activity as business auxiliary service (BAS) and in view of the Notification No. 14/2004-ST dt. 10/09/2004 as amended by Notification No.19/2005-ST dt. 07/06/2005 (whereby all taxable services provided in relation to printing was exempted from the whole of service tax leviable thereon), the assessee assumed that there was no liability to tax. - In the assessee/appellant's own case, reported in [2013 (12) TMI 620 - CESTAT NEW DELHI], an identical activity of the appellant was classified by the Tribunal as falling under BAS, negating Revenue's contention that it should be classified as MMR service. - Decided in favour of assessee.
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