Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 56 - AT - Service TaxClassification of services - business support service or not - supply of fly ash to cement companies - period from May, 2006 to September, 2010 - HELD THAT:- A more or less identical issue has been considered in M/S. METTUR THERMAL POWER STATION VERSUS CCE, SALEM [2014 (12) TMI 594 - CESTAT CHENNAI] wherein this Bench has followed its earlier order in METTUR THERMAL POWER STATION VERSUS CCE (ST) , SALEM [2013 (10) TMI 436 - CESTAT CHENNAI] where the demand was set aside. 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 and hence, following the ratio laid down therein, the disputed activities of the appellant cannot be treated as business support service and the consequent demand would not therefore survive. Appeal allowed.
|