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2014 (12) TMI 594 - AT - Service TaxBusiness Support services - generation and distribution of electricity by using coal - Collection of the charges for disposal of the fly ash from the Cement manufacturers and Brick manufacturers - Held that:- Tribunal had already set aside the demand of tax in the applicant's own case [2013 (10) TMI 436 - CESTAT CHENNAI] for earlier period. Hence, there is no reason to remand this case to the Commissioner (Appeals). Accordingly, we set aside the impugned orders - Decided in favour of assessee.
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