2023 (3) TMI 498

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....ember (Technical) For the Appellant : Shri T.R. Ramesh, Advocate For the Respondent : Shri R. Rajaraman, AC (AR) ORDER PER M. AJIT KUMAR, These appeals are filed by M/s. Operational Energy Group India Pvt. Ltd. against Order in Original No. 5 to 7/2012 dated 31.1.2012. 2. The facts are that the appellant undertakes to operate and maintain power plants of various clients in terms ....

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....lready covered in the appellant's own case for the earlier periods in ST/103/2008 which was allowed by the Tribunal in the case of Shapoorji Pallonji Infrastructure Capital Co. Ltd. Vs. Commissioner of Service Tax, Chennai reported in 2017 (5) GSTL 65 (Tri. Mad.). He further drew attention to the subsequent appeals in their own case which was also decided in their favour vide Final Order No. 40104....