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2009 (7) TMI 446 - CESTAT, CHENNAIService tax confirmed on the ground that the applicants, who are a Govt. of Tamil Nadu undertaking engaged in the generation of electricity, during the course of which fly ash emerges as a by-product, were rendering services of business support by supplying fly ash to cement and asbestos manufacturers and others and collecting charges of Rs. 60/- per MT on fly ash from cement manufacturing companies and asbestos manufacturing companies.- Prima facie Business Support Services not rendered - The fact that the cement manufacturers and asbestos manufacturers are paying procurement tax is not prima facie sufficient to hold that the tax that the purchasers of the fly ash are paying “sales tax” so as to enable the applicants to argue that they are not rendering any taxable service. – they were under a bona fide belief that they were not liable to pay service tax. – Suppression absent - We, therefore, accept that prima facie part of the demand is barred by limitation – stay granted partly
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