<h1>Service Tax Applies to Re-Rubberizing Charges for Used Rollers Under 'Management, Maintenance, or Repair' per Finance Act, 1994.</h1> The Authority for Advance Ruling determined that service tax is applicable on re-rubberizing charges for reconditioning used rollers under the category of 'management, maintenance, or repair' as per the Finance Act, 1994. The ruling clarified that service tax is payable on these charges but did not address situations where reconditioned rollers are sold in the market. Additionally, the exclusion of the value of materials sold is possible if conditions under Notification No. 12/2003-S.T. are met. The ruling focused on the process of re-rubberizing, including removing old rubber, binding new rubber, vulcanizing, and grinding.