TMI Blog2016 (1) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Auxiliary Service as also on Management, Maintenance or Repair Services. However inasmuch as the Business Auxiliary Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t identical. 2. The appellants were engaged in the activity of re-rubberisation of old, worn out rubberized rollers. As per the appellant the said activity falls under the category of Business 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 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. 5. By following the above decisions of the Tribunal, we hold that the activity undertaken by the appellant falls under Business Auxiliary Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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