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2023 (10) TMI 115 - CESTAT CHENNAIChargeability to Service Tax - business support service - collection and disposal of fly ash generated at the thermal power stations - Section 73(1) of the Finance Act, 1994 - HELD THAT:- This Bench in METTUR THERMAL POWER STATION VERSUS CCE (ST) , SALEM [2013 (10) TMI 436 - CESTAT CHENNAI] 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 context of the scope of levy under business support service, to hold that Activity of collection and removal of Fly ash as per rate of the order of Government of Tamil Nadu would not constitute ‘infrastructural 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.
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