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2018 (4) TMI 1237 - AT - Service TaxServices of re-rubberisation of rollers - whether the said activity would amount to manufacture or would be taxable under Management, Maintenance or Repair Service? - benefit of N/N. 14/2004 dated 10.9.2004 - Held that: - The appellant is engaged in re-rubberisation of old and used rubberized roller for use in printing industry and therefore fully exempt by the said Notification - reliance placed in the case of M/s. Neotech Products Pvt. Ltd. Appellant (s) Versus CC5CE&ST, Hyderabad-IV [2016 (11) TMI 56 - CESTAT HYDERABAD] - appeal allowed - decided in favor of appellant.
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