2016 (11) TMI 56

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..... ity undertaken (re-rubberisation of old and worn out Rollers) would fall under Business Auxiliary Service and exempted from payment of tax in terms of Notification No. 14/2004. Appeal allowed - decided in favor of appellant. - Application No. ST/Misc./30255/2016 and Appeal No. ST/911/2009 - Order No. A/30815/2016 - Dated:- 22-8-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) And Shri Madhu .....

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..... e appellant's own case. The Tribunal followed the decision laid in Zenith Rollers Ltd. Vs. CCE Noida [2014(33) STR 678 (Tri. Del.)] and Zenith (Bangalore) Rollers (P) Ltd. vs. CCE, Hyderabad [Final Order No 21238/2015 dt. 26/05/2015] wherein it was held that the activity undertaken (re-rubberisation of old and worn out Rollers) would fall under Business Auxiliary Service and exempted from pa .....

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