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 discharge the Service Tax liability on re-rubberisation of rollers provided by them to various c...