2017 (10) TMI 749

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....lant Shri. R. Subramaniyam (AC) AR - For the Respondent ORDER Per: Bench The appellants are engaged in re-rubberizing of used and worn out rollers. The appellants receive used rubber rollers from their customers. The rubber parts of the rollers are removed and cleaned using lathe. The bought out raw materials like raw rubber, carbon block, zinc oxide, anti oxidants, accelerators and fi....

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....eI Ms. Minchu Mariam Punnose submitted that in the reply to Show Cause Notice appellants had contested the classification of service as well as their liability to pay service tax. They also contended that they should be extended the benefit of notification 12/2003-ST dt.20.6.2003 as they were discharging sales tax on 70% of the total value raised under the works contract. The appellants had regist....

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....he period being prior to 1.6.2007, the demand is unsustainable. 3. Against this the Ld.AR Shri. P. Subramaniyam reiterated the findings in the impugned order. 4. Heard both sides. 5. The main ground raised by appellant is that the period involved is prior to 1.6.2007 and basing upon findings of Commissioner (Appeals), being a Works Contract Service the demand is unsustainable, The period ....