https://www.taxtmi.com/caselaws?id=372715 The Tribunal ruled in favor of the appellants in a case concerning the classification of service for re-rubberisation of old rollers. Despite the Department's argument for categorization under Management, Maintenance or Repair Service, the Tribunal applied specificity principles and referenced a prior judgment to classify the service as Business Auxiliary Service. Consequently, the appellants were not liable to pay Service Tax under Management, Maintenance or Repair Service, and the appeal was allowed with consequential relief. en-us Wed, 26 Dec 2018 00:00:00 +0530 Fri, 28 Dec 2018 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372715 The Tribunal ruled in favor of the appellants in a case concerning the classification of service for re-rubberisation of old rollers. Despite the Department's argument for categorization under Management, Maintenance or Repair Service, the Tribunal applied specificity principles and referenced a prior judgment to classify the service as Business Auxiliary Service. Consequently, the appellants were not liable to pay Service Tax under Management, Maintenance or Repair Service, and the appeal was allowed with consequential relief. Case-Laws Service Tax Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372715