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    <title>2019 (6) TMI 862 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling that the operation of power plants by the appellants did not constitute &quot;Management, Maintenance or Repair Services.&quot; The demand beyond the normal period was held to be barred by limitation. No penalties were imposed based on the appellants&#039; bona fide belief and interpretation issues.</description>
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      <description>The Tribunal allowed the appeal, ruling that the operation of power plants by the appellants did not constitute &quot;Management, Maintenance or Repair Services.&quot; The demand beyond the normal period was held to be barred by limitation. No penalties were imposed based on the appellants&#039; bona fide belief and interpretation issues.</description>
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