https://www.taxtmi.com/caselaws?id=342053 The tribunal held that the appellant was not liable to discharge service tax under the 'Management, Maintenance or Repair Services' category for services provided to a power station. The tribunal found that the activities of managing and operating the power plant did not fall within this category based on the agreement between the parties and legal precedents. The tribunal set aside the order-in-original, emphasizing that the demands made by the adjudicating authority were incorrect and not in line with established legal precedents. The appeal was allowed in favor of the appellant. en-us Wed, 15 Feb 2017 00:00:00 +0530 Tue, 18 Apr 2017 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342053 The tribunal held that the appellant was not liable to discharge service tax under the 'Management, Maintenance or Repair Services' category for services provided to a power station. The tribunal found that the activities of managing and operating the power plant did not fall within this category based on the agreement between the parties and legal precedents. The tribunal set aside the order-in-original, emphasizing that the demands made by the adjudicating authority were incorrect and not in line with established legal precedents. The appeal was allowed in favor of the appellant. Case-Laws Service Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342053