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2016 (1) TMI 651 - CESTAT BANGALORE

2016 (1) TMI 651 - CESTAT BANGALORE - 2016 (44) S.T.R. 302 (Tri. - Bang.) - Classification of taxable service - Job work - activity of re-rubberisation of old, worn out rubberized rollers - Business Auxiliary Service or Management, Maintenance or Repair Services liable to pay service tax - Held that:- Tribunal in the case of Zenith Rollers Ltd. Vs. CCE, Noida [2013 (12) TMI 620 - CESTAT NEW DELHI]. It was observed in the said decision that the activity is equally classifiable under Business Auxi .....

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B, ST/21322/2014-DB - Final Order Nos. 21912-21916 / 2015 - Dated:- 9-9-2015 - MRS. ARCHANA WADHWA, JUDICIAL MEMBER AND MR. ASHOK KUMAR ARYA, TECHNICAL MEMBER For the Petitioner : Mr. Rajesh Kumar, CA And Ms. Sandhya, Advocate For the Respondent : Mr. Ajay Saxena, DR ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the issue in all of them is almost identical. 2. The appellants were engaged in the activity of re-rubberisation of old, worn out rubberized roller .....

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at the activity is equally classifiable under Business Auxiliary Service as also on Management, Maintenance or Repair Services. However inasmuch as the Business Auxiliary Service came into existence before the Management, Maintenance or Repair Service, the same has to be adopted. If that be so the same would be entitled to the benefit of exemption notification. To the same effect there is another decision of the Tribunal in Zenith (Bangalore) Rollers Pvt. Ltd. Vs. CCE, Hyderabad, Final Order No. .....

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