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2015 (7) TMI 928 - AT - Service TaxWaiver of pre deposit - Classification of service - whether the activity of re-rubberizing of print rollers would attract service tax under the category of ‘management, maintenance and repair service' or under ‘business auxiliary service' - Held that:- Decision in the case of Zenith Rollers Ltd. Vs CCE Noida [2013 (12) TMI 620 - CESTAT NEW DELHI] followed wherein it was held that, the service to be falling under the category of ‘business auxiliary services'. If that be so, there would be exemption to the said activity in terms of Notification No 14/2004-ST. Appellants have also approached the Authority for Advance Ruling (AAR) who vide their decision as reported in [2009 (3) TMI 57 - AUTHORITY FOR ADVANCE RULINGS] has held against the appellant. The Tribunal's decisions shall be applicable to the disputed issue which is for the period not covered by the A.A.R. judgment. - stay granted
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