TMI Blog2023 (10) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... frastructural support service under the definition of Support Service of Business or Commerce . In terms of the above ruling of this very Bench and as judicial discipline demands us to follow the order of a co-ordinate Bench, it is held that the proposed tax liability on the assessee was rightly deleted by the Commissioner and hence, the order of the Commissioner does not call for any interference. The appeal filed by Revenue is dismissed. - MR. P. DINESHA, MEMBER (JUDICIAL) AND MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Shri Rudra Pratap Singh, Additional Commissioner for the Appellant Shri V. Ravindran, Advocate for the Respondent ORDER This appeal is filed by the Revenue against the Order-in-Original No. 01/ST/COMMR/2014 dated 23.01.2014 passed by the Commissioner of Central Excise, Tirunelveli. 2.1 Facts that emerge from the impugned order as well as the documents placed on record of that the assessee M/s. Tuticorin Thermal Power Station (TTPS) is engaged in the generation of electricity from coal, during which fly ash is generated as one of the residues. Fly ash is a fine powder and the same is collected in silos to avoid environmental pollutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dise which cannot be equated with the functions performed as per the government policies. Fly ash is not a good arising out of any manufacturing process, and hence it is not an excisable product. Reference was made to the Show Cause Notice issued by the Department dated 17.04.2012 wherein the Revenue had demanded central excise duty on the same product and hence the Show Cause Notices issued by the Department are clearly contradictory. 4. The Commissioner of Central Excise having considered the explanation offered by the assessee during adjudication and also after hearing, vide impugned Order-in-Original, has discussed the issue in the light of the documents available on record, including relied upon documents and replies and the applicable legal provisions. From a perusal of the impugned order, the following emerge: - (i) Fly ash is a natural by-product that emerges during the course of production of electricity in thermal power stations. (ii) The same is a fine gloss powder which is stored in solos/dykes, which is then collected by customers. (iii) Facilities like infrastructure, monitoring and related works like security check of fly ash lifting vehicles, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 65(104c) of the Finance Act, 1994, the expression infrastructural support services is inclusive one and therefore it would cover the activities of TTPS. The services mentioned in the explanation, namely, providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry, and security, are only illustrative and not exhaustive. The expression is, therefore, omnibus and covers other services also which are in the nature of providing infrastructural support to the service receivers. The activity of making available facilities like infrastructure, water, lighting, road maintenance, etc., and supply of technical expertise also to be considered as in the nature of provision of infrastructural support services within the meaning of business support services. The maintenance of fly ash collection system is the responsibility of TTPS who generate and supply fly ash to various user industries; both TTPS and the user agencies are business entities. The very fact that TTPS has collected service charges would indicate that there was provision of service/ facilities like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment, Government of Tamil Nadu, the appellant supplied this Fly Ash to cement and asbestos sheet companies for manufacturing cement, bricks, etc., and charged Rs. 60/- per tonne on Dry Fly Ash and Rs. 40/- per Tonne on Wet Fly Ash. A show cause notice dated 7-10-2010 was issued by the Commissioner of Central Excise, Salem proposing demand of service tax along with interest and penalty for the period May, 2006 to June, 2008 on this amount charged for the supply of Fly Ash under the category of Business Support Service . By the impugned order, the Commissioner confirmed the demand of Service Tax of Rs. 1,42,29,961/- along with interest and extended cumtax benefit and also granted relief from penalty under Sections 76 and 78 in terms of Section 80 of the Finance Act, 1994. 9.2 This Bench has considered the rival contentions, notifications referred to during the course of arguments and the issue as to chargeability to Service Tax on the collection and disposal of fly ash generated at the thermal power stations, has also considered the Notification issued by Ministry of Environment Forests, Government of India, policy decision of the Government of Tamil Nadu, in the contex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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