TMI Blog2014 (12) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : Shri V. Ravindran, Adv. For the Respondent : Ms. Indira Sisupal, AC (AR) JUDGEMENT Per: P.K. Das, After hearing the stay petition at length, we find the issue involved in this case has already been decided by the Tribunal. Therefore, after disposing the stay petition, we take up the appeal itself for disposal. 2. After hearing both the sides and on perusal of records, we find that the appellants are engaged in the generation and distribution of electricity by using coal. They get Fly ash as remnant in wet and dry condition during the generation of electricity. The appellants disposed of the Fly ash as per the Notifications issued by the State Govt. and the Union Central Govt. They are collecting the charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2006, the Deputy Commissioner of Central Excise, by letter dated 29.3.2007 requested the appellant to furnish details of service charges collected for Fly ash removal for the last five years from 2002 - 03. So the submission of the learned Senior Advocate that the dispute was raised on the basis of letter dated 29.3.2007 of the Deputy Commissioner of Central Excise showing the activities as service charges, is factually incorrect. The appellant in the statement of Fly ash 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind to judge the extent of the scope of an entry which may be of wide amplitude. In the circumstances of the case services having remote connections cannot be included in entry (zzzy) merely on the strength of the words in relation to. In the present case, we have already stated above that the orders issued by the appellant to the cement and asbestos sheet companies do not disclose that the appellant provided any service to the companies. The appellants as per order of Government of Tamil 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity had granted relief from penalty under Section 76 and 78 of Finance Act, 1994 by invoking Section 80 of the said Act, 1994. As the demand of service tax is not maintainable on merit, there is no need to discuss on limitation in detail. 5. We find that the Tribunal had already set aside the demand of tax in the applicants own case for earlier period. Hence, there is no reason to remand this case to the Commissioner (Appeals). Accordingly, we set aside the impugned orders. The appeal filed by the appellant 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 dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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