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2016 (1) TMI 651 - AT - Service TaxClassification of taxable service - Job work - activity of re-rubberisation of old, worn out rubberized rollers - Business Auxiliary Service or Management, Maintenance or Repair Services liable to pay service tax - Held that:- Tribunal in the case of Zenith Rollers Ltd. Vs. CCE, Noida [2013 (12) TMI 620 - CESTAT NEW DELHI]. It was observed in the said decision that the activity is equally classifiable under Business Auxiliary Service as also on Management, Maintenance or Repair Services. However inasmuch as the Business Auxiliary Service came into existence before the Management, Maintenance or Repair Service, the same has to be adopted. If that be so the same would be entitled to the benefit of exemption notification. - exempted from payment of service tax in terms of Notification No. 14/2004 - Demand set aside - Decided in favor of assessee.
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