https://www.taxtmi.com/caselaws?id=369824 The Tribunal ruled in favor of the appellant in appeals against service tax liability orders related to operation and maintenance services provided to a power plant. The Tribunal held that the consideration received for running the power plant was not solely for maintenance and repair but also for effective operation, setting aside the tax demands. Additionally, the Tribunal affirmed the non-taxability of electricity generation as a manufactured product and ruled that reimbursable expenses cannot be taxed under the Finance Act, 1994, allowing the appellant's appeal on tax liability for out-of-pocket expenses. en-us Mon, 10 Sep 2018 00:00:00 +0530 Sat, 03 Nov 2018 07:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369824 The Tribunal ruled in favor of the appellant in appeals against service tax liability orders related to operation and maintenance services provided to a power plant. The Tribunal held that the consideration received for running the power plant was not solely for maintenance and repair but also for effective operation, setting aside the tax demands. Additionally, the Tribunal affirmed the non-taxability of electricity generation as a manufactured product and ruled that reimbursable expenses cannot be taxed under the Finance Act, 1994, allowing the appellant's appeal on tax liability for out-of-pocket expenses. Case-Laws Service Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369824