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2015 (12) TMI 818 - CESTAT HYDERABAD

2015 (12) TMI 818 - CESTAT HYDERABAD - TMI - Classification of service - management, maintenance or repair service or Business Auxiliary Service - Held that:- assessee undertakes re-rubberisation of old and unused spindles for the printing industry by coating old and unused spindles with rubber compounds, (the spindles being supplied by customers); thereafter vulcanizing the rubber; thus rendering the spindles fit for use and supplying the re-furbished spindles back to the customers. The assesse .....

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assified by the Tribunal as falling under BAS, negating Revenue's contention that it should be classified as MMR service. - Decided in favour of assessee. - Appeal No. ST/167/2010 - Final Order No. 21238/2015 - Dated:- 26-5-2015 - G Raghuram, President And B S V Murthy, Member (T),JJ. For the Appellant : Mr Karan Talwar & Mr Nitesh, Adv For the Respondent : Mr G Shirel Saroj, Authorised Representative ORDER Per: G Raghuram: Heard the learned counsel for the appellant and the learned authoriz .....

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gement, maintenance or repair (MMR) service, a taxable service involving re-rubberisation of worn out/old spindles for the printing industry. 2. The factual matrix of issues considered by the primary adjudicating authority reveal that the assessee undertakes re-rubberisation of old and unused spindles for the printing industry by coating old and unused spindles with rubber compounds, (the spindles being supplied by customers); thereafter vulcanizing the rubber; thus rendering the spindles fit fo .....

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