2008 (9) TMI 245

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....ocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the appellants were engaged in producing electrical energy for M/s. Samalpatti Power Company Pvt. Ltd. during the material period (April '06 to Nov. '07) under an "OPERATION AND MAINTENANCE AGREEMENT". 45% of the co....

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....e power plant is already covered by the service tax paid by the assessee on 45% of the amount received by them from the power company and, therefore, the demand amounts to double taxation. It is also submitted that, electricity being excisable from 16-6-2005, service tax cannot be levied in respect of anything connected with production of electricity. The ld. Counsel has also referred to Stay Orde....