https://www.taxtmi.com/caselaws?id=174258 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the applicants in a service tax dispute regarding management, maintenance, and repair services of immovable property. The Tribunal held that the operation of a power plant does not fall under the category of taxable services, granting a stay on the tax demand of Rs. 3,58,22,777/- imposed by the Revenue. The Tribunal determined that the applicants were only liable for service tax on maintenance activities, not on operational activities, based on contract clauses and relevant precedents. Consequently, the Tribunal waived the requirement of pre-deposit and recovery during the appeal process. en-us Mon, 09 Jul 2012 00:00:00 +0530 Mon, 05 Oct 2015 13:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174258 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the applicants in a service tax dispute regarding management, maintenance, and repair services of immovable property. The Tribunal held that the operation of a power plant does not fall under the category of taxable services, granting a stay on the tax demand of Rs. 3,58,22,777/- imposed by the Revenue. The Tribunal determined that the applicants were only liable for service tax on maintenance activities, not on operational activities, based on contract clauses and relevant precedents. Consequently, the Tribunal waived the requirement of pre-deposit and recovery during the appeal process. Case-Laws Service Tax Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174258