Business auxiliary service classification supported stay relief where print roller re-rubberizing was prima facie treated as exempt.

Re-rubberizing of print rollers was treated on a prima facie basis as business auxiliary service and, therefore, potentially covered by Notification No. 14/2004-ST for stay purposes. The Tribunal relied on its earlier classification decision to support exemption eligibility at the pre-deposit stage. An advance ruling obtained for a proposed future project was regarded as inapplicable to the past disputed period in the appeal. On that basis, the condition of pre-deposit was dispensed with and stay was granted.

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Issues: Whether, at the stay stage, pre-deposit should be dispensed with on the prima facie view that re-rubberizing of print rollers falls under business auxiliary service and is covered by the exemption notification, notwithstanding an advance ruling obtained for a future project.

Analysis: The Tribunal relied on its earlier decision holding re-rubberizing of print rollers to be classifiable under business auxiliary service. On that basis, the activity was considered prima facie eligible for exemption under Notification No. 14/2004-ST. The advance ruling obtained by the appellant was treated as relating to a proposed future business project and therefore not binding for the past disputed period covered by the present appeal.

Conclusion: The Tribunal held that its earlier decisions would apply to the disputed period and, on that prima facie basis, dispensed with the condition of pre-deposit and granted stay.

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