TaxTMI 
TaxTMI 
2013 (7) TMI 180
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....For the Respondent : Shri Pramod Kumar, Jt. CDR. PER : Rakesh Kumar The appellant are a thermal power station. In course of generation of power, a huge quantity of fly ash is generated. For removal of fly ash, the appellant entered into agreement with several cement manufacturing companies according to which, while the appellant were to provide land and approach roads to cement companies for....
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....o the cement companies and on this basis two show cause notices were issued for charging of service tax on the amount being received by the appellant from the cement companies as administrative charge, alongwith interest and also imposition of penalty. The show cause notices were adjudicated by the Commissioner vide the impugned order by which the total service tax demands of Rs. 5,72,89,326/- wer....
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....y for evacuation of fly ash, storage silos, and parking of their vehicles, that permitting the use of their land and approach road by the cement manufacturing companies for lifting the fly ash cannot be treated as service, that w.e.f. 1/3/11, the central excise exemption in respect of fly ash was withdrawn and the fly ash became subject to excise duty @ 1% and since then the appellant have been pa....
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....hereof may be stayed till the disposal of the appeal. 4. Shri Pramod Kumar, learned Jt. CDR, opposed the stay application by reiterating the findings of the Commissioner in the impugned order and pointing to the commissioners findings the impugned order-in-original, he emphasized that since the appellant have not only been permitting the use of their land and approach roads but have also allowe....