https://www.taxtmi.com/caselaws?id=150 The Tribunal ruled in favor of the appellant, holding that their activities under the operation and maintenance agreement did not amount to providing consulting or engineering services subject to service tax. The Tribunal emphasized the operational and maintenance nature of the agreement, distinguishing it from consultancy services. It concluded that the appellant's role was limited to operating and maintaining the plant, not offering consultancy, thereby setting aside the duty demand and penalties imposed by the lower authorities. en-us Wed, 09 Jun 2004 00:00:00 +0530 Thu, 16 Jul 2015 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150 The Tribunal ruled in favor of the appellant, holding that their activities under the operation and maintenance agreement did not amount to providing consulting or engineering services subject to service tax. The Tribunal emphasized the operational and maintenance nature of the agreement, distinguishing it from consultancy services. It concluded that the appellant's role was limited to operating and maintaining the plant, not offering consultancy, thereby setting aside the duty demand and penalties imposed by the lower authorities. Case-Laws Service Tax Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150