2009 (1) TMI 757

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....A.K. Madan, SDR, for the Respondent. ORDER Heard both sides. 2. The applicant is receiving old and used MS rollers and removing the remnants of worn out/damaged rubber components and re-rubberise them by subjecting them to vulcanisation. The original authority has held that the said activities amounts to reconditioning and that the appellant is liable to pay service tax under the head 're....

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.... about Rs. Five lakh only. 4. Learned SDR submits that the issue relating to valuation and eligibility to exemption under Notification No. 12/2003 has not been raised before original authority and hence not considered by him. 5. We have carefully considered the submissions from both the sides. We are, prima facie, of the view that the activities undertaken by the applicant could be considere....