2015 (7) TMI 928

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..... DER Per: Archana Wadhwa: The dispute in the present appeal is as to whether the activity of re-rubberizing of print rollers would attract service tax under the category of 'management, maintenance and repair service' or under 'business auxiliary service'. The Tribunal in the case of Zenith Rollers Ltd. Vs CCE Noida ST/1020/2010has considered the said issue and has held the service to be .....

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..... usiness project which was to be floated by them. As such, the same do not bind the parties for the past period when the dispute on the said issues has already been raised by the Revenue. It is the contention of the learned advocate that in such a scenario, the Tribunal's decision would prevail. 3. At this prima facie stage, we agree with the learned advocate that the Tribunal's decisions .....

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