https://www.taxtmi.com/caselaws?id=355606 The Tribunal held that the appellant's receipt for operating and maintaining power plants was not taxable as maintenance or repair services but rather constituted a manufacturing activity due to the generation of electricity. The Tribunal rejected the argument for separate taxation under different services and found no tax liability on maintenance and repair charges. Consequently, the impugned orders were set aside, and the appeals were allowed in favor of the appellant. en-us Fri, 17 Nov 2017 00:00:00 +0530 Thu, 22 Feb 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355606 The Tribunal held that the appellant's receipt for operating and maintaining power plants was not taxable as maintenance or repair services but rather constituted a manufacturing activity due to the generation of electricity. The Tribunal rejected the argument for separate taxation under different services and found no tax liability on maintenance and repair charges. Consequently, the impugned orders were set aside, and the appeals were allowed in favor of the appellant. Case-Laws Service Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355606