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TMI Blog2023 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ash is generated as a by-product. Thus, the generated fly ash was supplied, as per Government policies, to cement manufacturers. 2. Entertaining a doubt, based on intelligence, it appears that the Revenue issued Show Cause Notices dated 4-4-2011 and 8-4-2011 inter alia proposing to treat the supply of fly ash to cement companies under the category of business support service under Section 65(104c) of the Finance Act, 1994 and thereby, proposing to demand Service Tax for the period from May, 2006 to September, 2010 apart from applicable interest/(s) and penalties. 3. It appears that the appellant filed very detailed replies denying any liability and further contending that it did not render any service, much less business suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rival contentions and have gone through the orders of the lower authority; and we find that the only issue that crops-up for our decision is: whether the appellant is rendering business support service within the meaning of Section 65(104c) of the Finance Act, 1994, as alleged by the Revenue, to justify the demand? 9.1 We have gone through the orders of the Chennai Bench of the CESTAT (supra) relied upon and we find that a more or less identical issue has been considered in the Final Order No. 40527/2014, dated 26-6-2014 (supra) wherein this Bench has followed its earlier order in Final Order No. 40456/2013, dated 7-10-2013 (supra) and has reproduced the relevant portion, which is extracted hereinbelow for the sake of convenience ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Generation/Utilization and Disposal for the Period April, 2005 to March, 2006 mentioned the total amount as Revenue to Board. But, the Chief Engineer of Mettur Thermal Power Plant by his letter dated 10-5-2007 informed the Deputy Commissioner of Central Excise that the service charges is collected towards the disposal of fly ash for the infrastructure, water, lighting and road maintenance. The adjudicating authority on the basis of the said letter dated 10-5-2007 observed that the appellants are rendering certain facilities to their customers for lifting the fly ash from their premises, which is being charged as service charges. These facilities are indispensible for the customers to lift the fly ash from the premises of the appellant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu removed the Fly ash from the site and collected rate as prescribed therein from the said companies. At the best, the amount collected by supply Fly ash utilized for water, lighting, road maintenance etc. in their site as referred in letter dated 10-5-2007 appears to be in conformity with the utilization of Fly ash as mentioned in Draft Notification dated 6-11-2008 issued by the Central Government, wherein the Thermal Power Stations are permitted to sell Fly ash. There is no mention in the contract between the appellant and cement and asbestos sheet companies that the appellant is providing any service to them. 16. In our considered view, the activity of collection and removal of Fly ash as per rate of the order of Government of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is allowed with consequential relief. The stay petition is disposed of. Miscellaneous application is filed by the appellant to link the present appeal with appeal No. ST/286/2009. It is seen that the said appeal has already been decided by Final Order dated 7-10-2013 as mentioned above. Hence, miscellaneous application is dismissed as infructuous." 9.2 We find that the issue on hand is no more res integra in view of the fact that the same has already been decided by this very Bench in the cases of M/s. Mettur Thermal Power Station (supra) and hence, following the ratio laid down therein, we are of the view that the disputed activities of the appellant cannot be treated as business support service and the consequent demand wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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