2010 (5) TMI 330

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....ed records.   3. The issue involved 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 ma....

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....llant is of re-rubberisation is not producing 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 cat....

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....s these activities are not covered under the definition of 'Manufacture' under the Central Excise Law. Our clients are 100% of Printing Industry. The business auxiliary services in relation to Printing Industry is exempted from Service Tax under Exemption Notification No. 14/2004 ST, dated 10-9-2004. As we are exempted from Service Tax as explained above and are not liable to pay any Service Tax. We have not obtained Registration under the Service Tax Rules. This is for your information and record.   Thanking you, Yours faithfully For ZENITH (BANGALORE) ROLLERS PRIVATE LIMITED. Director."   7. It can be seen that as on October, 2004, the appellant had informed the Department that they have provided BAS but claiming exemption....