https://www.taxtmi.com/caselaws?id=361841 Rerubberisation of worn-out rollers supplied by customers to restore them to usable condition was treated as Business Auxiliary Service, not Management, Maintenance or Repair Service. The Tribunal relied on its earlier decision in the assessee's own case on identical facts and followed that binding approach, holding that the activity could not be reclassified as repair or maintenance. As a result, the service tax demand, together with interest and penalties, was not sustainable. en-us Thu, 07 Jun 2018 00:00:00 +0530 Tue, 21 Jul 2026 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361841 Rerubberisation of worn-out rollers supplied by customers to restore them to usable condition was treated as Business Auxiliary Service, not Management, Maintenance or Repair Service. The Tribunal relied on its earlier decision in the assessee's own case on identical facts and followed that binding approach, holding that the activity could not be reclassified as repair or maintenance. As a result, the service tax demand, together with interest and penalties, was not sustainable. Case-Laws Service Tax Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361841