2026 (1) TMI 1162

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....ctively, passed by the Commissioner of Central Excise & Service Tax, Rohtak, whereby the learned Commissioner has confirmed the demand of service tax on administrative charges. Since the issue involved in both the appeals is identical, therefore, both the appeals are taken up together for the purpose of discussion and decisions. The details of both the appeals are given herein below in a tabular form: Appeal No. ST/3210/2012 ST/56604/2013 Period 01.05.2006 to 30.11.2010 01.12.2010 to 28.02.2011 01.12.2010 to 28.02.2011 01.03.2011 to 31.12.2011 SCN No. 05/ST/Commr /HQ/RTK/2011 dated 25.08.2011 09/ST/Commr /HQ/RTK/2011 dated 22.12.2011 06/ST/Commr/DM/RTK/2012 dated 31.12.2012 Demand from Units 5 to 8 ....

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....the land for construction of storage silos and parking of vehicles, the road usage, the personnel for issue of outward movement gate pass and security. 2.2 After following the due process, the learned Commissioner, vide the impugned orders, confirmed the demands and penalties as mentioned in the above table. Aggrieved by the impugned orders, the Appellant has preferred the present appeals before us. 3. Heard both the sides and perused the material on records. 4. The learned Counsel for the Appellant submits that the impugned orders are not sustainable in law and are liable to be set aside as the same have been passed without properly appreciating the facts & law and binding judicial precedents. 4.1 The learned Counsel further su....

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....tegra and has been settled by the Tribunal in favour of the assessee in the case of M/s Mettur Thermal Power Station vs. CCE & ST, Salem - 2013 (10) TMI 436 - CESTAT Chennai. He further submits that the said decision was subsequently followed in the following cases: * M/s Mettur Thermal Power Station vs. CCE & ST, Salem - 2014 (12) TMI 594 - CESTAT Chennai * Tamil Nadu Generation And Distribution Corporation Ltd vs. Commissioner of CGST & CE, Chennai - 2023 (10) TMI 56 CESTAT Chennai 5. On the other hand, the learned Authorized Representative for the Revenue reiterates the findings of the impugned order and submits that the administrative charges are collected as the income of the Appellant and the Appellant has rendere....

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....8. Further, we find that the issue involved in the present case is no more res integra and has been settled by the Tribunal in favour of the assessee in the cases cited supra. In this regard, we may refer to the decision of the Tribunal in the case of M/s Mettur Thermal Power Station vs. CCE & ST, Salem - 2013 (10) TMI 436 - CESTAT Chennai, wherein identical issue was involved and Chennai Bench of the Tribunal held that demand of service tax under 'Support Service of Business or Commerce' is not sustainable; the relevant extract of the said decision is reproduced herein below: "16. In our considered view, the activity of collection and removal of Fly ash as per rate of the order of Government of Tamil Nadu would not constitute "inf....