https://www.taxtmi.com/caselaws?id=325769 A composite contract for operating plant and systems was classified by its dominant and essential character, not by incidental tasks attached to performance. The respondent was engaged principally to operate plant for a fixed monthly consideration, while monitoring, running maintenance, de-choking, cleaning, tightening, dosing chemicals, and similar plant-room activities were only ancillary. On that basis, the service was treated as operation of plant and not as Management, Maintenance or Repair service. The appeal therefore failed and the order dropping the demand was upheld. en-us Thu, 11 Feb 2016 00:00:00 +0530 Wed, 21 Mar 2018 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325769 A composite contract for operating plant and systems was classified by its dominant and essential character, not by incidental tasks attached to performance. The respondent was engaged principally to operate plant for a fixed monthly consideration, while monitoring, running maintenance, de-choking, cleaning, tightening, dosing chemicals, and similar plant-room activities were only ancillary. On that basis, the service was treated as operation of plant and not as Management, Maintenance or Repair service. The appeal therefore failed and the order dropping the demand was upheld. Case-Laws Service Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325769