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    <title>2023 (10) TMI 115 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the taxation of disposal of fly ash by a thermal power station, holding that it did not constitute a taxable service under business support services. Additionally, the Tribunal upheld the ruling that the collection and removal of fly ash did not attract service tax as it was considered a sale of the product rather than a service provided. The tax liability on the assessee was rightly deleted by the Commissioner, resulting in the dismissal of the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=443892</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the taxation of disposal of fly ash by a thermal power station, holding that it did not constitute a taxable service under business support services. Additionally, the Tribunal upheld the ruling that the collection and removal of fly ash did not attract service tax as it was considered a sale of the product rather than a service provided. The tax liability on the assessee was rightly deleted by the Commissioner, resulting in the dismissal of the Revenue&#039;s appeal.</description>
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