2011 (7) TMI 949

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....the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 24,50,588/- together with interest and equal amount of penalty - the demand has been confirmed by holding that the assessees, who undertook re-rubberisation of worn out, old and used rubberized roller....

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....s one of the pre-requisites for charging service tax under the heading 'maintenance and repair service' and the order of the Commissioner (Appeals), Chandigarh (Order-in-Appeal No. 267 dated 23-12-09) holding that re-rubberisation of old rollers on job work basis is not covered in the definition of "management, maintenance or repair service" as there is no contract or agreement between the assesse....