https://www.taxtmi.com/caselaws?id=435112 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, a company operating power plants, stating they were not liable to pay service tax on operational charges provided to power plant owners. The Tribunal referenced precedents and held that the production of electricity did not constitute management of immovable property. As a result, the question of imposing a penalty was dismissed, and the appeals were allowed with appropriate relief granted. en-us Tue, 14 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435112 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, a company operating power plants, stating they were not liable to pay service tax on operational charges provided to power plant owners. The Tribunal referenced precedents and held that the production of electricity did not constitute management of immovable property. As a result, the question of imposing a penalty was dismissed, and the appeals were allowed with appropriate relief granted. Case-Laws Service Tax Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435112