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2018 (6) TMI 195 - CESTAT HYDERABADClassification of services - Activity of re-rubberisation of rollers/spindles for printing industry - whether classified under maintenance or repair of service or Business Auxiliary Services? - Held that:- Identical issue came up before the Tribunal in the case of Zenith Rollers Ltd [2013 (12) TMI 620 - CESTAT NEW DELHI], where it was held that the activity undertaken by appellant would fall under the category of “business auxiliary service” appellant is eligible for the benefit of notification No. 14/2004-ST, dt. 10.09.2004 which exempts the activity from payment of service tax liability - appeal allowed - decided in favor of appellant.
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