https://www.taxtmi.com/caselaws?id=462500 The Tribunal held that the appellant's re-rubberisation activity of old rollers falls under Business Auxiliary Service attracting nil rate of service tax under Notification No. 14/2004, not under taxable Management, Maintenance or Repair Service. Following the SC ruling in Safety Retreading Co. Pvt Ltd, the Tribunal determined that service tax liability does not extend to material components separately sold and taxed under VAT. The appellant demonstrated through invoices that VAT was paid on 70% material value and service tax on 30% service component. The impugned order demanding service tax on entire value including materials was set aside, with the appellant entitled to consequential benefits. en-us Tue, 21 Nov 2023 00:00:00 +0530 Thu, 26 Jun 2025 22:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462500 The Tribunal held that the appellant's re-rubberisation activity of old rollers falls under Business Auxiliary Service attracting nil rate of service tax under Notification No. 14/2004, not under taxable Management, Maintenance or Repair Service. Following the SC ruling in Safety Retreading Co. Pvt Ltd, the Tribunal determined that service tax liability does not extend to material components separately sold and taxed under VAT. The appellant demonstrated through invoices that VAT was paid on 70% material value and service tax on 30% service component. The impugned order demanding service tax on entire value including materials was set aside, with the appellant entitled to consequential benefits. Case-Laws Service Tax Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462500