TMI Blog2023 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - SHRI P. DINESHA, MEMBER (J) AND VASA SESHAGIRI RAO, MEMBER (T) Shri R. Alwan, Advocate, for the Appellant. Shri R. Rajaraman, Assistant Commissioner, for the Respondent. ORDER Brief facts, as could be gathered from the orders of the lower authorities, which are relevant for our consideration are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said issue of demand of tax for the service under business support service, as alleged by the Revenue against the appellant, does not survive as the same has been laid to rest by this Chennai Bench of the CESTAT in the cases of the appellant s sister concern, namely :- (i) M/s. Mettur Thermal Power Station v. Commissioner of Central Excise, Salem (Final Order No. 40527/2014, dated 26-6-2014 - CESTAT, Chennai) [2014 (12) TMI 594-CESTAT, Chennai]; and (ii) M/s. Mettur Thermal Power Station v. Commissioner of C. Ex. (S.T.), Salem (Final Order No. 40456/2013, dated 7-10-2013 - CESTAT, Chennai) [2015 (38) S.T.R. 606 (Tri. - Chennai)]. 7. Per contra, the Learned Assistant Commissioner supported the findings of the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification issued by the Central Government directing not to receive any payment or any consideration for fly ash and the order issued by State of Tamil Nadu is to charge rates . Subsequently, the appellant also issued orders and mentioned the rates as service charge. After introduction of levy of service tax on Business Support Service as on 1-5-2006, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Others - 2009 (14) S.T.R. 289 (Bom.) observed as under :- From the above judgments the inevitable conclusion that follows is that the services rendered by a person must have a direct or a proximate relation to the subject matter of the taxing entry and the context in which the words in relation to are used has to be borne in mind 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 provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provided to the persons taking delivery of Fly ash, notwithstanding the name under which, it is collected. Hence, the demand of service tax along with interest is not sustainable. 17. We also find force in the submission of the Learned Senior Advocate on limitation insofar as the adjudicating authority 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 applicant s own case for earlier period. Hence, there is no reason to remand this case to the Commissioner (Appeals). Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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