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2018 (6) TMI 668 - AT - Service TaxClassification of services - rerubberisation of old, worn out rubberised rollers of various industries - whether rerubberisation undertaken by the appellants on behalf of their customers was classifiable under the category of ‘Management, Maintenance or Repair’ Services or under the category of ‘Business Auxiliary Services’? - Held that:- Similar issue came up before this Tribunal, in the their own case M/S ZENITH ROLLERS LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2013 (12) TMI 620 - CESTAT NEW DELHI], wherein it has been held that the activities undertaken by the respondent merits classification under Business Auxiliary Service and not Management, Maintenance or Repair service, therefore, the impugned order is to be set aside. The demand cannot be confirmed against the respondent under management, maintenance or repair service - appeal dismissed - decided against Revenue.
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