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2010 (5) TMI 330 - AT - Service TaxManagement, maintenance and repair services - appellant had got service tax registration under Business Auxiliary Service(BAS) - appellant is doing re-rubberisation of the used rollers of printing industries - this activity will not fall under the category of BAS - re-rubberisation of used rollers of printing machines amounts to repair or recondition of rollers and will fall under the category of management, maintenance and repair service - registration given by the authorities is based upon the declaration made by the appellant and verification of such activity is not undertaken at that stage when the application for the registration is made - assessee claims the services will be under BAS while revenue is trying to classify the same under management, maintenance & repair service – Held that: - the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.
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