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    <title>&quot;Service Tax&quot; on &quot;re-Rubberizing charges&quot; within the category of &quot;Management, maintenance or repair&quot; (MMR)</title>
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    <description>Service tax applies to charges for re-rubberizing printing machine rollers as a taxable Management, Maintenance or Repair service; fees for removal, reapplication, vulcanisation and finishing are taxable. The value of materials sold in the reconditioning may be excluded from the taxable service value only if the supplier satisfies the conditions of the relevant notification; the ruling excludes analysis of cases where reconditioned rollers are stocked and sold at bundled prices.</description>
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