https://www.taxtmi.com/caselaws?id=361368 The Tribunal classified the appellant's activity of re-rubberisation of rollers/spindles under Business Auxiliary Service instead of Maintenance or Repair Service. This classification allowed the appellant to benefit from a tax exemption notification, leading to the setting aside of the tax demand, interest, and penalties. The decision resolved the dispute and provided clarity on the classification, aligning with previous Tribunal judgments and the application of Section 65A to determine the classification of taxable services falling under multiple sub-clauses. en-us Thu, 10 May 2018 00:00:00 +0530 Wed, 06 Jun 2018 14:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361368 The Tribunal classified the appellant's activity of re-rubberisation of rollers/spindles under Business Auxiliary Service instead of Maintenance or Repair Service. This classification allowed the appellant to benefit from a tax exemption notification, leading to the setting aside of the tax demand, interest, and penalties. The decision resolved the dispute and provided clarity on the classification, aligning with previous Tribunal judgments and the application of Section 65A to determine the classification of taxable services falling under multiple sub-clauses. Case-Laws Service Tax Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361368