2016 (11) TMI 56 - AT - Service Tax

Classification of the service - re-rubberisation of old and worn out Rollers - Held that - the issue is similar to the case of Zenith Rollers Ltd. Vs. CCE Noida 2013 (12) TMI 620 - CESTAT NEW DELHI and the decision followed, where it was held that the activity 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.

Summary

The appellate tribunal in Hyderabad allowed the appeal filed by the appellant regarding the classification of the service of re-rubberisation of old and worn out rollers. The decision was based on previous cases and exempted the activity from payment of tax under Business Auxiliary Service. The appeal was allowed with consequential reliefs.