https://www.taxtmi.com/caselaws?id=360267 The Tribunal allowed the appeal filed by the appellant against an Order-in-Appeal concerning services provided to a thermal power station. The dispute centered on service tax liability for dusting (cleaning) and road berms services for 2005-2010. The Tribunal ruled that dusting (cleaning) does not fall under management, maintenance, and repair services and exempted road berms services from service tax under Section 97 of the Finance Act, 1994. Consequently, the Tribunal concluded that service tax is not chargeable on the mentioned services, setting aside the impugned order in favor of the appellant. en-us Fri, 13 Apr 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360267 The Tribunal allowed the appeal filed by the appellant against an Order-in-Appeal concerning services provided to a thermal power station. The dispute centered on service tax liability for dusting (cleaning) and road berms services for 2005-2010. The Tribunal ruled that dusting (cleaning) does not fall under management, maintenance, and repair services and exempted road berms services from service tax under Section 97 of the Finance Act, 1994. Consequently, the Tribunal concluded that service tax is not chargeable on the mentioned services, setting aside the impugned order in favor of the appellant. Case-Laws Service Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360267