TMI Blog"Service Tax" on "re-Rubberizing charges" within the category of "Management, maintenance or repair" (MMR)X X X X Extracts X X X X X X X X Extracts X X X X ..... "Service Tax" on "re-Rubberizing charges" within the category of "Management, maintenance or repair" (MMR) - Commentaries / Editorials Dated:- 23-4-2009 - News - Relevant Reference: " Management, maintenance or repair " (MMR) = Taxable Services Finance Act, 1994 - "Service Tax" Section 96C - Application for Advance Ruling Section 65(64)(c) - Meaning of MMR Section 65(105)(zz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g) - Taxable Service of MMR Section 66 - Charging Section Notification No.12/2003-S.T. dated 20.6.2003 Circular No. 59/8/2003-S.T. dated 20.6.2003 In a recent ruling, the Authority for Advance Ruling had decided the following questions: [ M/s Print Top Rubber Industries, In re [2009 -TMI - 33118 - AUTHORITY FOR ADVANCE RULINGS] (1) Whether service tax is payable under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 66 read with 65(64)(c) on the re-rubberizing charges collected for reconditioning of used old rollers. (2) Whether the sale of material used for reconditioning of old rollers attracts service tax under the head taxable service of 'repairs' or otherwise. (3) While calculating the value of taxable services under the head of repairs and maintenance, whether the value of material sold should als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be taken into account for the purpose of levying service tax under section 66 of the Finance Act, 1994. Process of re-Rubberizing (i) Removing of the old rubber on Printing Machine Rollers completely. (ii) Binding the new rubber compound around the rubber rollers (iii) Vulcanising material used the steam of the boiler. (iv) Grinding the rollers for finishing purpose. After conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring statutory provisions read with notifications and circulars, it was ruled that: Question No. 1: Yes, service tax is payable on the re-rubberising charges collected. However, it is made clear that we are not dealing with a situation where the reconditioned rollers are stocked and sold in the market (as and when the buyers approach) on collecting the price thereof which might include the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of reconditioning. Question Nos. 2 3 : Though on the facts presented by the applicant, the questions do not merit specific answers, it is stated broadly that the claim for exclusion of the value of material 'sold' can be sustained subject to the fulfillment of the conditions of notification No. 12/2003-S.T. [ M/s Print Top Rubber Industries, In re [2009 -TMI - 33118 - AUTHORITY FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ADVANCE RULINGS] - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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