https://www.taxtmi.com/caselaws?id=470291 Re-rubberising, re-conditioning or restoring worn-out rubber rollers may fall within both Business Auxiliary Service and Management, Maintenance or Repair Service. Where the earlier classification rules do not resolve that overlap, classification follows the taxable-service sub-clause appearing first in Section 65(105). Business Auxiliary Service precedes Management, Maintenance or Repair Service in that provision. The activity is therefore classified as Business Auxiliary Service, and a service-tax demand raised under Management, Maintenance or Repair Service is unsustainable. en-us Tue, 09 Sep 2025 00:00:00 +0530 Wed, 22 Jul 2026 20:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470291 Re-rubberising, re-conditioning or restoring worn-out rubber rollers may fall within both Business Auxiliary Service and Management, Maintenance or Repair Service. Where the earlier classification rules do not resolve that overlap, classification follows the taxable-service sub-clause appearing first in Section 65(105). Business Auxiliary Service precedes Management, Maintenance or Repair Service in that provision. The activity is therefore classified as Business Auxiliary Service, and a service-tax demand raised under Management, Maintenance or Repair Service is unsustainable. Case-Laws Service Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470291