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2013 (7) TMI 180 - AT - Service TaxBusiness support services – appellant was installing the machinery for evacuation of cement and the storage silos for its storage – service tax demanded as administrative charge - Held that:- The activity of the appellant cannot be termed as business support service - Commissioner himself has held that the transaction is not a service but is sale of fly ash on which central excise duty was being paid - same activity cannot be termed as sale as well as service - the appellant have provided their land, approach roads and also the use of their weighbridge, water etc. to enable the cement companies to install their machinery for evacuation of the fly ash from the thermal power plant and its storage. - prima facie case is in favor of applicant - stay granted.
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