https://www.taxtmi.com/caselaws?id=235022 The Tribunal ruled in favor of the appellant, a thermal power station, determining that providing land and facilities for fly ash disposal to cement companies did not constitute business support service subject to service tax. The Tribunal highlighted the Commissioner's inconsistent treatment, classifying a similar transaction post 1/3/11 as a sale, not a service. As a result, the Tribunal waived the pre-deposit requirement and stayed recovery pending appeal, providing relief to the appellant in the dispute over service tax liability on "administrative charges" received from cement companies. en-us Tue, 12 Mar 2013 00:00:00 +0530 Tue, 07 Jan 2014 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235022 The Tribunal ruled in favor of the appellant, a thermal power station, determining that providing land and facilities for fly ash disposal to cement companies did not constitute business support service subject to service tax. The Tribunal highlighted the Commissioner's inconsistent treatment, classifying a similar transaction post 1/3/11 as a sale, not a service. As a result, the Tribunal waived the pre-deposit requirement and stayed recovery pending appeal, providing relief to the appellant in the dispute over service tax liability on "administrative charges" received from cement companies. Case-Laws Service Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235022