2025 (6) TMI 1813

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....aged in the activity of re-rubberisation of rollers/spindles. The department felt that service tax is payable on such activity of the appellants during the period 01.04.2010 to 31.03.2011 under the category of 'Management, Maintenance or Repair service' (MMRS). 3. Learned Advocate for the appellant has invited our attention to the definition of MMRS and submits that the appellant is providing reconditioning and restoration services and hence, liable to pay service tax under MMRS and to be covered under MMRS, service provider must be a manufacturer or any person authorized by him. However, in the present case the appellant is neither a manufacturer nor a person authorized by any manufacturer and accordingly, the appellant is not covered u....

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....ng 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 goods on behalf of the client. We therefore hold these 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 Man....

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....h 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 service is covered under Section 65(105)(zzb) and Management, Maintenance or Repair Service is covered under Clause 65(105)(zzr). Since Business Auxiliary Service comes first under Clause 65(105)(zzb), we hold that service is classifiable under Business Auxiliary Service. We set aside the ....