2008 (4) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Amit Jain, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (For the Bench)]. - Heard both sides on the stay petition. 2. The applicant has entered into agreement with Punjab State Electricity Board for operating "the dry fly ash handling system" situated in their (PSEB's) thermal power station. This involves removal of fly ash which is a waste and not required by Electrici....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er the stay order of the Commissioner (Appeals). 3.2 He also submits service tax has also been on a value of Rs. 46,38,100/- which relates to service charges received by them for services rendered prior to 16-6-05 (the date on which Service tax came into effect on this particular service). 3.3 The authorities below did not give the benefit of cum-tax. 3.4 If the above two factors are take....