Service Tax Under BAS not payable on re-rubberisation of old rollers

Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad)

1. The appellant is in appeal.

2. Brief facts of the case are that appellants are engaged in re-rubberisation of old, worn out rubberised rollers of various industries. The customers send them their 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 disch

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