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Service tax payable on re-rubberizing charges collected for reconditioning of used old rollers
Case Law Details
- Case Name
- M/s Print Top Rubber Industries (Authority for Advance Rulings)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings
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
In
Application No.AAR. 44/15/ST/2008
Applic...
