https://www.taxtmi.com/caselaws?id=374071 The Tribunal held that charges collected for the operation of power plants were not liable to service tax under Maintenance or Repair Service. The Tribunal emphasized that the production of electricity in a power plant did not amount to the management of immovable property, overturning the lower authority's decision. The Tribunal referred to previous judgments and concluded that operational activities in power plants were distinct from property management. Consequently, the appeal was allowed, setting aside the service tax demand and penalty. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374071 The Tribunal held that charges collected for the operation of power plants were not liable to service tax under Maintenance or Repair Service. The Tribunal emphasized that the production of electricity in a power plant did not amount to the management of immovable property, overturning the lower authority's decision. The Tribunal referred to previous judgments and concluded that operational activities in power plants were distinct from property management. Consequently, the appeal was allowed, setting aside the service tax demand and penalty. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374071