Case Law Details
Case Name : M/s Print Top Rubber Industries (Authority for Advance Rulings)
Appeal Number : Ruling No. Aar/02/St/2009
Date of Judgement/Order : 31/03/2009
Related Assessment Year :
Courts :
Advance Rulings
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Service Tax – re-rubberizing charges collected for reconditioning of used old rollers – liable to pay service tax: service tax is payable on the re-rubberising charges collected. However, it is made clear that we are not dealing with a situation where the reconditioned rollers are stocked and sold in the market (as and when the buyers approach) on collecting the price thereof which might include the cost of reconditioning.
IN THE AUTHORITY FOR ADVANCE RULINGS
CENTRAL EXCISE, CUSTOMS & SERVICE TAX
NEW DELHI
Ruling No. AAR/02/ST/2009 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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