2018 (6) TMI 195

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....eriod 16.06.2005 to 30.09.2007, Revenue authorities were of the view that the consideration received by the appellant for such rerubberisation of various customers would fall under the category of "maintenance or repair of service". Accordingly, show cause notice was issued demanding the tax, interest and imposition of penalty. After following due process of law, the adjudicating authority confirmed the demands so raised alongwith interest and also imposed penalties. Aggrieved by such an order, an appeal was filed before the first appellate authority who conquered with the views of the adjudicating authority and upheld the Order-in-Original. 4. Ld. Counsel submits that the issue is no more res integra and is decided by the judgment of the ....

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....ese activities can be classified under Business Auxiliary Service. 7. Contention of Revenue is that re-rubberisation of rollers undertaken by the appellants amounts re-conditioning of used rollers in specified manner and is classifiable under Management, Maintenance or Repair Service. Under Section 65(64) repair includes re-conditioning, restoration or receiving of goods or equipment. In Chamber Dictionary re-conditioning means "to repair and refit to restore to original or sound condition" and this argument of Revenue has also substantial force for classifying the activity under management, maintenance or repair service. 8. We note that when a service is classifiable under two categories, Section 65A is attracted which reads as under : ....