https://www.taxtmi.com/caselaws?id=350474 The Tribunal ruled in favor of the appellant on both issues. It held that the operational activities, primarily the generation of electricity, did not attract service tax under Management, Maintenance, or Repair Services but aligned more with Business Auxiliary Service. Additionally, the value of consumables used in providing maintenance services was not taxable as the appellant had not availed CENVAT credit. The impugned order was set aside entirely, and the appeal was allowed with consequential benefits. en-us Tue, 31 Oct 2017 00:00:00 +0530 Mon, 29 Jan 2018 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350474 The Tribunal ruled in favor of the appellant on both issues. It held that the operational activities, primarily the generation of electricity, did not attract service tax under Management, Maintenance, or Repair Services but aligned more with Business Auxiliary Service. Additionally, the value of consumables used in providing maintenance services was not taxable as the appellant had not availed CENVAT credit. The impugned order was set aside entirely, and the appeal was allowed with consequential benefits. Case-Laws Service Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350474