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M/s. Zenith (Bangalore) Rollers Pvt. Ltd. Versus Commissioner of Central Excise, Hyderabad-IV

2015 (12) TMI 818 - CESTAT HYDERABAD

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 .....

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ary service (BAS) and in view of the Notification No. 14/2004-ST dt. 10/09/2004 as amended by Notification No.19/2005-ST dt. 07/06/2005 (whereby all taxable services provided in relation to printing was exempted from the whole of service tax leviable .....

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, 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 A .....

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Assessee is in appeal against the order of the learned Commissioner (Appeals-II), Hyderabad dt. 28/10/2009. The impugned order rejected the assessee's appeal, preferred against the adjudication order dt. 30/03/2009 passed by the Additional Commi .....

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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 s .....

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back to the customers. The assessee classified this activity as business auxiliary service (BAS) and in view of the Notification No. 14/2004-ST dt. 10/09/2004 as amended by Notification No.19/2005-ST dt. 07/06/2005 (whereby all taxable services prov .....

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