https://www.taxtmi.com/caselaws?id=269514 Re-rubberisation of old spindles supplied by customers was treated as business auxiliary service, not management, maintenance or repair service, because the activity involved coating, vulcanising and returning refurbished spindles. The same processing activity had already been held in the assessee's own case to fall within business auxiliary service, and that classification brought the activity within the scope of the relevant service tax exemption notifications. On that basis, the service tax demand could not be sustained, and the related interest and penalties were also unsustainable. en-us Tue, 26 May 2015 00:00:00 +0530 Mon, 18 Jan 2016 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269514 Re-rubberisation of old spindles supplied by customers was treated as business auxiliary service, not management, maintenance or repair service, because the activity involved coating, vulcanising and returning refurbished spindles. The same processing activity had already been held in the assessee's own case to fall within business auxiliary service, and that classification brought the activity within the scope of the relevant service tax exemption notifications. On that basis, the service tax demand could not be sustained, and the related interest and penalties were also unsustainable. Case-Laws Service Tax Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269514