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Documents citing Mettur Thermal Power Station vs Cce (St), Salem on 7 October, 2013

Panipat Thermal Power Station vs Cgst Panchkula on 22 January, 2026

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:
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document

Tamil Nadu Generation And Distribution ... vs Service Tax - Chennai on 24 April, 2023

9.2 We find that the issue on hand is no more res integra in view of the fact that the same has already been decided by this very Bench in the cases of M/s. Mettur Thermal Power Station (supra) and hence, following the ratio laid down therein, we are of the view that the disputed activities of the appellant cannot be treated as business support service and the consequent demand would not therefore survive.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

Tamil Nadu Generation And Distribution ... vs Service Tax - Chennai on 24 April, 2023

9.2 We find that the issue on hand is no more res integra in view of the fact that the same has already been decided by this very Bench in the cases of M/s. Mettur Thermal Power Station (supra) and hence, following the ratio laid down therein, we are of the view that the disputed activities of the appellant cannot be treated as business support service and the consequent demand would not therefore survive.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document
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