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2018 (12) TMI 1484 - AT - Service TaxClassification of services - re-rubberisation of rollers provided by them to various customers/clients - whether classifiable under the category of ‘Management, Maintenance or Repair’ Services or under the category of ‘Business Auxiliary Services’? Held that:- The issue decided in the case of M/S ZENITH ROLLERS LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2013 (12) TMI 620 - CESTAT NEW DELHI], where it was held that Activities of the appellants are equally classifiable under two services namely Business Auxiliary Service and Maintenance or Repair service. Since the service cannot be classified under clause ‘a’ and ‘b’ of Section 65A, clause ‘c’ of Section 65A is attracted according to which service is classifiable under the sub-clause of Clause (105) of Section 65 which comes first. Business Auxiliary service is covered under Section 65(105)(zzb) and Management, Maintenance or Repair Service is covered under Clause 65(105)(zzr). Since Business Auxiliary Service comes first under Clause 65(105)(zzb), we hold that service is classifiable under Business Auxiliary Service. demand raised under the category of 'Management, Maintenance or Repair' Service - Since the service is to be as 'Business Auxiliary Services' (BAS) demand set aside.
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