2016 (1) TMI 651

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....B, ST/20545/2014-DB, ST/21322/2014-DB - Final Order Nos. 21912-21916 / 2015<br>Service Tax<br>MRS. ARCHANA WADHWA, JUDICIAL MEMBER AND MR. ASHOK KUMAR ARYA, TECHNICAL MEMBER For the Petitioner : Mr. Rajesh Kumar, CA And Ms. Sandhya, Advocate For the Respondent : Mr. Ajay Saxena, DR ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the issue in all ....

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....uxiliary Service came into existence before the Management, Maintenance or Repair Service, the same has to be adopted. If that be so the same would be entitled to the benefit of exemption notification. To the same effect there is another decision of the Tribunal in Zenith (Bangalore) Rollers Pvt. Ltd. Vs. CCE, Hyderabad, Final Order No. 21238/2015 dated 26.05.2015. 4. Learned DR agrees that the....