https://www.taxtmi.com/article/detailed?id=667 Operation and maintenance contracts that place complete responsibility and autonomy on the operator for generating electricity, maintaining plant and personnel, and obtaining statutory approvals are operational rather than advisory; such contracts do not amount to rendering consulting, management or standalone maintenance services to the owner and therefore cannot sustain service tax demands or extended limitation where the department had knowledge of the activities. en-us Fri, 05 Feb 2010 00:00:00 +0530 Wed, 05 Jan 2011 17:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=667 Operation and maintenance contracts that place complete responsibility and autonomy on the operator for generating electricity, maintaining plant and personnel, and obtaining statutory approvals are operational rather than advisory; such contracts do not amount to rendering consulting, management or standalone maintenance services to the owner and therefore cannot sustain service tax demands or extended limitation where the department had knowledge of the activities. Articles Service Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=667