https://www.taxtmi.com/caselaws?id=773700 The Tribunal held that the appellant's re-rubberisation of rollers/spindles constitutes Business Auxiliary Services rather than Management, Maintenance or Repair Service. Since the activity could be classified under both categories, Section 65A applied, requiring classification under the sub-clause occurring first in the statute. Business Auxiliary Services precedes MMRS in the statutory list. Additionally, the appellant, being neither a manufacturer nor authorized by one, could not qualify under MMRS. The Tribunal allowed the appeal, classifying the service under BAS and entitling the appellant to exemption under Notification No. 14/2004-ST, thereby quashing the service tax demand. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773700 The Tribunal held that the appellant's re-rubberisation of rollers/spindles constitutes Business Auxiliary Services rather than Management, Maintenance or Repair Service. Since the activity could be classified under both categories, Section 65A applied, requiring classification under the sub-clause occurring first in the statute. Business Auxiliary Services precedes MMRS in the statutory list. Additionally, the appellant, being neither a manufacturer nor authorized by one, could not qualify under MMRS. The Tribunal allowed the appeal, classifying the service under BAS and entitling the appellant to exemption under Notification No. 14/2004-ST, thereby quashing the service tax demand. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773700