https://www.taxtmi.com/caselaws?id=270859 Re-rubberisation of old rubberized rollers was treated as Business Auxiliary Service rather than Management, Maintenance or Repair Service because the earlier Tribunal view on the same process was followed and the classification that came into existence first was preferred. On that classification, the activity attracted nil service tax under Notification No. 14/2004. The impugned orders were set aside, and the connected matter was remanded for fresh decision on merits without insisting on pre-deposit. en-us Wed, 09 Sep 2015 00:00:00 +0530 Sat, 19 Nov 2016 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270859 Re-rubberisation of old rubberized rollers was treated as Business Auxiliary Service rather than Management, Maintenance or Repair Service because the earlier Tribunal view on the same process was followed and the classification that came into existence first was preferred. On that classification, the activity attracted nil service tax under Notification No. 14/2004. The impugned orders were set aside, and the connected matter was remanded for fresh decision on merits without insisting on pre-deposit. Case-Laws Service Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270859