2010 (5) TMI 330

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....ed in this case is regarding the service tax liability on the appellant during the period 16-6-2005 to 30-9-2007. Revenue's contention is that during the above period, the appellant has rendered 'management, maintenance and repair services'. Coming to such conclusion, demands were upheld by the ld. Commissioner(Appeals) and consequent penalties and demand of interest arose.   4. The ld. Counsel appearing on behalf of the appellant assails the order and submits that stay petition may be allowed on merits as well as limitation. On merits, it is his submission that the appellant had got service tax registration under Business Auxiliary Service(BAS) and they were under the impression that they may fall under the category of BAS, as proces....

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.... or processing but repair of old and used rollers. It is his submission that to fall under the category of BAS, there is no process undertaken on the goods or service. It is also his submission that the Authority for Advance Rulings in the case of Print Top Rubber Industries, In re [2009] 20 STT 273 (AAR - New Delhi) have categorically held that re-rubberisation of used rollers of printing machines amounts to repair or recondition of rollers and will fall under the category of management, maintenance and repair service. It is his submission that if the appellant has taken registration under the category of BAS, it does not mean that he is not liable for service tax liability under the correct category i.e., management, maintenance & repair ....