2026 (7) TMI 1190

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..... Zenith (Bangalore) Rollers Pvt. Ltd. is engaged in re-rubberisation of old and used printing rollers for use in printing machines. The department issued show-cause notice alleging that these services rendered by the appellant was to be classified as 'Management Maintenance or Repair Services' and hence, they are liable to service tax with effect from 16.06.2005; accordingly, the original authority confirmed the demand under the said category. On appeal, the Commissioner (Appeals) upheld the demand of service tax and aggrieved by this order, the appellant is in appeal before us. 3. The Learned Counsel submits that the period of dispute is from June 2005 to March 2008 and re-rubberisation of old and used printers during the disputed peri....

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.... of Print Top Rubber Industries vs. CCE in Appeal No. ST/3174/2012 vide Final Order No. 21755/2025 dated 09.09.2025 which followed the decision of the appellant's own case in the case of Zenith Rollers Pvt. Ltd. vs. CCE: 2013(12) TMI 620 CESTAT New Delhi. 3.2 The learned Authorised Representative (AR) for the Revenue reiterated the findings of the Commissioner (A) in the impugned order. 4. Heard both sides. The limited issue to be decided is whether removal of worn-out rubber and re-rubberisation of old and used printer rolls falls under the category of 'Management of Maintenance or Repair Services' as alleged by the Revenue. We find that in the appellant's own case this issue has been dealt by this Tribunal where the issue before....

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.... classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of section 65. (2) When for any reason, a taxable service, is, prima facie, classifiable under two or more sub-clauses of clause (105) of section 65, classification shall be effected as follows :- (a) the sub-clause which provides the most specific description shall be preferred to sub-clauses providing a more general description; (b) composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which given them their essential character, insofar as this criterion is applicable....