2018 (12) TMI 1484

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....ir used rollers at random and re-rubberisation comprises removing the old rubber from spindle and replacing it with the fresh rubber compound coating. Intelligence was received by officers of DGCEI that the appellants did not discharge the Service Tax liability on re-rubberisation of rollers provided by them to various customers/clients. The investigations were taken by the officers of DGCEI. During the course of investigation various records/documents maintained by the appellants were examined by the officers of DGCEI and statements of various employees/Directors of the appellants were recorded to ascertain the facts whether re-rubberisation undertaken by the appellants on behalf of their customers was classifiable under the category of 'M....

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...., it is hereby declared that for the purposes of this clause,- (a) "commission agent" means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt acting on behalf of another person - (i) Deals with goods or services or documents of title to such goods or services; or (ii) Collects payment of sale price of such goods or services; or Section 65 [(64) "maintenance or repair" means any service provided by - (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to, - (a) maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (b....

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....d. V. Commissioner of Central Excise, Noida [2014 (33) S.T.R. 678 (Tri.-Del.)], wherein the Tribunal has observed as under:- "5. We find that appellants are receiving worn out rubber rollers from various customers. On receipt of these worn out rollers, they undertake following activity. (i) removing of old rubbers from spindle (ii) cleaning of spindle (iii) Apply rubber bonding solution on spindle (iv) Curing 6. We find these activities at various stages are nothing but various processes undertaken by them on goods received by them. We therefore find force in contention of the appellants that these activities are covered under Clause V of the Business Auxiliary Services as these are processing of go....

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....isted of a service which given them their essential character, insofar as this criterion is applicable; (c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clause which equal merit consideration.] 9. We find that activities of the appellants are equally classifiable under two services namely Business Auxiliary Service and Maintenance or Repair service. Since the service cannot be classified under clause 'a' and 'b' of Section 65A, clause 'c' of Section 65A is attracted according to which service is classifiable under the sub-clause of Clause (105) of Section 65 which comes first. We find that Business Auxiliary s....