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TMI Blog2018 (6) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. - ST/926/2009 - A/30576/2018 - Dated:- 10-5-2018 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.V. Subba Rao, Member (Technical) Shri M. Karthikeyan, Advocate for the Appellant. Shri Arun Kumar, Dy. Commissioner/AR for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is filed against Order-in-Appeal No. 16/2009(H-IV) S.Tax, dated 29.09.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellant is engaged in the activity of re-rubberisation of rollers/spindles for printing industry and during the period 16.06.2005 to 30.09.2007, Revenue authorities were of the view that the consideration received by the appellant for such rerubberisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at appellants are receiving worn out rubber rollers from various customers. On receipt of these worn out rollers, they undertake following activity. (i) removing of old rubbers from spindle (ii) cleaning of spindle (iii) Apply rubber bonding solution on spindle (iv) Curing 6 . We find these activities at various stages are nothing but various processes undertaken by them on goods received by them. We therefore find force in contention of the appellants that these activities are covered under Clause V of the Business Auxiliary Services as these are processing of goods on behalf of the client. We therefore hold these activities can be classified under Business Auxiliary Service. 7 . Contention of Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clause which equal merit consideration.] 9. We find that activities of the appellants are equally classifiable under two services namely Business Auxiliary Service and Maintenance or Repair service. Since the service cannot be classified 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. We find that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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