TMI Blog2013 (12) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... qually classifiable under two services namely Business Auxiliary Service and Maintenance or Repair service. Since the service can not be classified under clause 'a' and 'b' of Section 65 A, 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. We find that 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 - Decided in favour of assessee. - ST/1020/2010 - Final Order No. ST/A/57991/2013-CU(DB) - Dated:- 3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of goods or services, which are inputs for the client; or [Explanation,- for the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the client;] (v) Production or processing of goods for, or of behalf of, the client;] (vi) Provision of service on behalf of the client; or (vii) A service incidental or auxiliary to any activity specified in sub-clauses(i) to (vi), such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting used and unserviceable rollers from their clients for re-conditioning of used rollers in a specified manner for bringing the rollers to usable conditions and after the activity of re-rubberisation rollers could be put to the original use by their client. According to the Department this activity of re-rubberisation amounts to re-conditioning of the used rollers and is squarely covered under the Management, Maintenance or Repair Service and not under the Business Auxiliary Service and consequently the appellants are not liable for the exemption under Notification No.14/2005 applicable to Business Auxiliary Service. Accordingly a Show Cause Notice was issued to the appellants demanding the service tax for the period 16.06.2005 to 16.07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n confirmed in the order on gross value of re-rubberisation which includes the value on which the state of U.P. had collected the sales tax. He further points that they are also liable for benefit of exemption Notification 12/2003 on that part of the value on which the sales tax has been paid. He further submits they have taken registration the under the Business Auxiliary Service right from 30.10.2004 and the Department has recognised their activity under the Business Auxiliary Service and Department can not claim that facts have been suppressed by them from the Department and consequently the extended period is not invokable in their case as there is no suppression of fact and accordingly they are not liable to any penalty also. 4. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in case of Delux Rubber Industries reported in 2009(15) STR 45 (Tri. - Del.) in support of his contention that activity of re-conditioning under taken of the appellants falls under Maintenance or Repair Service. Accordingly the appeal not sustainable. 5. We find that appellants are receiving worn out rubber rollers from various customers. On receipt of these worn out rollers, they undertake following activity. (i) removing of old rubbers form spindle (ii) cleaning of spindle (iii) Apply rubber bonding solution on spindle (iv) Curing 6. We find these activities at various stages are nothing but various processes undertaken by them on goods received by them. We therefore find force in contention of the appellants t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which given them their essential character, insofar as this criterion is applicable; (c) when a service cannot be classified in the manner specified in clause (A) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clause which equal merit consideration.] 9. We find that activities of the appellants are equally classifiable under two services namely Business Auxiliary Service and Maintenance or Repair service. Since the service can not be classified under clause 'a' and 'b' of Section 65 A, clause 'c' of Section 65A is attracted according to which service is classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
