TaxTMI 
TaxTMI 
2018 (11) TMI 167
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....-EXCUS-000-COM-019-15-16 dt.24.03.2016. Appeal No.ST/487/2010 is filed by the Revenue against the Order-in-Appeal No. 28/2009 dt.19.12.2009. Since all the appeals raise a common question of law, they are being disposed of by a common order. 2. The relevant facts that arise for consideration in the appeals filed by the assessee/appellant are during the period in question, 16.06.2005 to March, 2014 appellant was issued various show cause notices for the demand of service tax liability under the category of "management, maintenance and repair services", on the ground that appellant had been operating and generating electricity for M/s Lanco Kondapalli Power Plant Ltd. It is the case of the appellant before the lower authorities that the contr....
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.... decided by this Bench in the case of GVK Power and Infrastructure Ltd. He would take us through the entire case law and the factual position in those cases. He would submit that the said decision of the Bench is reported at 2018-TIOL-788-CESTAT-Hyderabad. As regards one of the appeals, ST/30407/2016, it is in respect of the interest demanded on the out-of-pocket expenses claimed by the appellant and he submits that the law is now settled by the judgment of the Intercontinental Consultants and Technocrats Pvt Ltd and has been upheld by the Apex Court which is reported at 2018-10-GSTL-401. 4. Learned departmental representative reiterates the findings of the lower authorities. It is his submission that operation of a power plant includes va....
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....VK power and infrastructure Ltd (Supra) (wherein one of us, M.V.Ravindran was also a member) and has settled the issue as recorded in Paras 7 to 11 of the order, which we reproduce. "7. Heard both sides at length and perused records. On perusal records we find that the issue, as correctly pointed out by both sides is regarding the taxability of the amount received as consideration by the appellant. 8. On perusal of contracts which were produced by the Ld. Counsel in the appeal memorandum, we find that the contract is for operation and maintenance of the power plant to produce electricity and transmit it to the power grid. Appellants are challenging orders on two grounds i.e. production of electricity is manufacture of goods and that cont....
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.... Mill Co. Ltd[2012(25) STR J154(SC)] e) Inox Air Products Ltd. Vs. CCE[2015 (38) STR 90(T)] = 2014-TIOL-803-CESTAT-MUM f) CST-Mum-II Vs. Global S.S. Construction Pvt Ltd [2016-VIL- 240-CST-MUM-ST = 2016-TIOL-832-CESTAT-MUM g) CEST-Mum-II Vs. Polydrill Engineers Pvt Ltd [2016-VIL-263 CST-MUM-ST = 2016-TIOL-927-CESTAT-MUM h) CST-Mum-II Vs. Evonik Energy Services [2016-VIL-265 CSTMUM- ST] = 2016-TIOL-1073-CESTAT-MUM. 11. The issue involved in this case being similar/identical, we have no hesitation to hold that issue involved is decided in favour of the appellant." 8. Since the issue is now settled in favour of the appellant by the decision of this Bench, we do not find any reason to deviate from such a view already taken. Acco....