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Zenith (Bangalore) Rollers Pvt. Ltd. (Now Zenith Rubber Pvt. Ltd.) And Neodam Rubber Products Pvt. Ltd. Versus Commissioner of Customs, Central Excise and Service Tax Hyderabad-IV

2016 (1) TMI 651 - CESTAT BANGALORE

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 .....

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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. - exempted from payme .....

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- 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 dispos .....

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ss Auxiliary Service, attracting nil rate of duty in terms of an amended Notification, whereas the Revenue has classified the same as Management, Maintenance or Repair Services liable to pay service tax. 3. We find that an identical issue was the sub .....

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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 t .....

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s covered by the said decision of the Tribunal. However he submits that in one of the cases the valuation issue is involved but fairly agrees that if the tax liability is nil on account of the classification, the valuation issue would become futile. .....

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