https://www.taxtmi.com/caselaws?id=359126 The Tribunal held that the activity of re-rubberisation of rollers amounted to manufacture under the Central Excise Act. The appellants were found entitled to exemption under Notification No. 14/2004 and the demand, interest, and penalties imposed were set aside. The Tribunal agreed that the activity fell under Business Auxiliary Service and exempted it from service tax related to printing. The appeal was allowed, and penalties under sections 76 and 77 were also set aside as the demand was deemed legally unsustainable. en-us Thu, 01 Feb 2018 00:00:00 +0530 Tue, 24 Apr 2018 07:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359126 The Tribunal held that the activity of re-rubberisation of rollers amounted to manufacture under the Central Excise Act. The appellants were found entitled to exemption under Notification No. 14/2004 and the demand, interest, and penalties imposed were set aside. The Tribunal agreed that the activity fell under Business Auxiliary Service and exempted it from service tax related to printing. The appeal was allowed, and penalties under sections 76 and 77 were also set aside as the demand was deemed legally unsustainable. Case-Laws Service Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359126