TMI Blog2018 (12) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... fied under clause ‘a’ and ‘b’ of Section 65A, clause ‘c’ of Section 65A is attracted according to which service is classifiable under the sub-clause of Clause (105) of Section 65 which comes first. Business Auxiliary service is covered under Section 65(105)(zzb) and Management, Maintenance or Repair Service is covered under Clause 65(105)(zzr). Since Business Auxiliary Service comes first under Clause 65(105)(zzb), we hold that service is classifiable under Business Auxiliary Service. demand raised under the category of 'Management, Maintenance or Repair' Service - Since the service is to be as 'Business Auxiliary Services' (BAS) demand set aside. - ST/1631/2011-CU[DB] - FINAL ORDER NO.72917/2018 - Dated:- 26-12-2018 - SHRI ASHOK JIND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of goods or services, which are inputs for the client; or [Explanation. - for the removal of doubts, it is hereby declared that for the purposes of this sub-clause, inputs means all goods or services intended for use by the client;] (v) Production or processing of goods for, or on behalf of, the client;] (vi) Provision of service on behalf of the client; or (vii) A service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers to usable conditions and after the activity of re-rubberisation rollers could be put to the original use by their client. According to the Department this activity of re-rubberisation amounts to re-conditioning of the used rollers and is squarely covered under the Management, Maintenance or Repair Service and not under the Business Auxiliary Service and consequently the appellants are not liable for the exemption under Notification No. 14/2005 applicable to Business Auxiliary Service. Accordingly a Show Cause Notice was issued to the appellants demanding the Service Tax for the period 16-6-2005 to 31-3-2009 along with interest and also proposing the penalties on the appellants. The Show Cause Notice was adjudicated by the Commissioner v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Maintenance or Repair Service. Under Section 65(64) repair includes re-conditioning, restoration or receiving of goods or equipment. In Chamber Dictionary re-conditioning means to repair and refit to restore to original or sound condition and this argument of Revenue has also substantial force for classifying the activity under management, maintenance or repair service. 8. We note that when a service is classifiable under two categories, Section 65A is attracted which reads as under : 65A(1) For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of section 65. (2) When for any reason, a taxable service, is, prima facie, cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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