https://www.taxtmi.com/caselaws?id=795304 Re-rubberisation of old and used printing rollers, involving removal of worn-out rubber, application of fresh rubber compound, vulcanisation and grinding, is described as processing of client-owned goods and therefore falling within Business Auxiliary Service. Although the activity may also be viewed as reconditioning under Management, Maintenance or Repair Service, neither competing taxable-service entry is more specific or provides a distinct essential character. The applicable classification rule consequently places the activity under the entry occurring first, Business Auxiliary Service, rather than Management, Maintenance or Repair Service. en-us Mon, 19 Jan 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795304 Re-rubberisation of old and used printing rollers, involving removal of worn-out rubber, application of fresh rubber compound, vulcanisation and grinding, is described as processing of client-owned goods and therefore falling within Business Auxiliary Service. Although the activity may also be viewed as reconditioning under Management, Maintenance or Repair Service, neither competing taxable-service entry is more specific or provides a distinct essential character. The applicable classification rule consequently places the activity under the entry occurring first, Business Auxiliary Service, rather than Management, Maintenance or Repair Service. Case-Laws Service Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795304