Business Auxiliary Service classification secured exemption for re-rubberisation of worn rollers, avoiding service tax liability.

Re-rubberisation of old and worn out rollers was treated as Business Auxiliary Service by following the Tribunal's earlier ruling in the assessee's own case. On that basis, the activity was considered covered by the exemption under Notification No. 14/2004 and therefore not liable to service tax. The operative legal point was the classification of the re-rubberisation activity and its consequent exemption status, which resulted in relief to the assessee.

---

---

Issues: Whether the activity of re-rubberisation of old and worn out rollers was classifiable as Business Auxiliary Service and, if so, whether it was exempt from service tax under Notification No. 14/2004.

Analysis: The appeal was decided by following the Tribunal's earlier decision in the appellant's own case, which had applied the precedent treating re-rubberisation of old and worn out rollers as Business Auxiliary Service. On that basis, the activity was held to fall within the exempted category and not attract service tax.

Conclusion: The activity was held to be covered by Business Auxiliary Service and exempt from payment of service tax under Notification No. 14/2004, in favour of the assessee.

---