2013 (8) TMI 259

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....ge the name of the appellant from Covanta Samlpatti Operating Pvt. Ltd. to Shapoorji Pallonji Infrastructure Capital Co. Ltd. The application is enclosed with supporting order of the Bombay High Court in this regard and therefore, the request for change in the name of the appellant is allowed. In the same appeal, there is an application filed by Revenue for changing the name of the respondent from Commissioner of Central Excise, Chennai -III to Commissioner of Service Tax, Chennai, since the appellant is presently registered with the Commissioner of Service Tax, Chennai, this request is also allowed. 3. In Appeal No. ST/265/2012 and ST/266/2012, there are applications filed by the applicant for early hearing of stay petitions. Since, th....

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.... ST/96/11 Jun 08 to Mar 09 1,04,38,487 St/265/12 Apr 09 Mar 10 1,09,70,668 ST/266/12 Apr 10 to Sep10 6,01,7000   Total 2,83,14,057 6. The Ld. Counsel for the applicant submits that what they are doing is not management or maintenance of immovable property but manufacturing of electricity which is an excisable item. Since manufacturing is specifically mentioned in Business Auxiliary Service and excluded it cannot be brought under service tax under another entry. She further contests that operation of a power plant will not be covered by the definition of Management Maintenance and Repair Service as defined in Section 65(64) of the Finance Act, 1994. She submits that this matter has been dealt by the T....