https://www.taxtmi.com/caselaws?id=343954 The tribunal upheld the inclusion of consumables and spares in the gross value for maintenance services, dismissing the appeal. Major Maintenance Reserve (MMR) was found not taxable. Operation charges were not considered taxable as they did not fall under "Management, Maintenance or Repair Service." Penalties were set aside, and demands on operation charges were set aside, with appeals allowed for various cases. en-us Tue, 23 May 2017 00:00:00 +0530 Fri, 10 Nov 2017 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343954 The tribunal upheld the inclusion of consumables and spares in the gross value for maintenance services, dismissing the appeal. Major Maintenance Reserve (MMR) was found not taxable. Operation charges were not considered taxable as they did not fall under "Management, Maintenance or Repair Service." Penalties were set aside, and demands on operation charges were set aside, with appeals allowed for various cases. Case-Laws Service Tax Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343954