Power Plant Operations Focused on Electricity Generation, Not Management; Operation Fee Exempt from Service Tax.

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....Classification of services - service tax on operation fee - the activity carried out in the power plant is not solely management of power plant, but operation of the same to generate electricity on behalf of the owner for supplying the same to TNEB and the management, if any, of the power plant is done by the appellants and is only incidental - no service tax....