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TMI Blog2013 (7) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... companies to install their machinery for evacuation of the fly ash from the thermal power plant and its storage. - prima facie case is in favor of applicant - stay granted. - ST/3210 of 2012 - STAY ORDER NO.57008/2013 - Dated:- 12-3-2013 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellant : Shri J P Kaushik, Adv. For the Respondent : Shri Pramod Kumar, Jt. CDR. PER : Rakesh Kumar The appellant are a thermal power station. In course of generation of power, a huge quantity of fly ash is generated. For removal of fly ash, the appellant entered into agreement with several cement manufacturing companies according to which, while the appellant were to provide land and approach roads to cement companies for their use, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both the sides in respect of stay application. 3. Shri J.P. Kaushik, Advocate, the learned Counsel for the appellant, pleaded that the amount being charged by the appellant from cement companies was actually the sale price though it is being termed as administrative charge, that no business support service has been provided, as the appellant had merely provided their land and their approach road which was being used by the cement companies for installation of the machinery for evacuation of fly ash, storage silos, and parking of their vehicles, that permitting the use of their land and approach road by the cement manufacturing companies for lifting the fly ash cannot be treated as service, that w.e.f. 1/3/11, the central excise exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panies as "administrative charges" would attract service tax under business support service. He, therefore, pleaded that this is not the case for waiver from the requirement of pre-deposit. 5. We have carefully considered the submissions from both the sides and perused the records. 6. Prima facie, we find that the appellant have provided their land, approach roads and also the use of their weighbridge, water etc. to enable the cement companies to install their machinery for evacuation of the fly ash from the thermal power plant and its storage. In our prima facie view this activity of the appellant cannot be termed as business support service, more so when in respect of the period from 1/3/11 the Commissioner himself has held that this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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