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CESTAT : Operation of power plant not taxable as 'management, maintenance or repair service

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  • CESTAT allows assessee’s appeal, holds that consideration received towards operation of power plant will not be taxable as ‘management, maintenance and repair service’;
  • Notes that assessee had entered into two different agreements viz. for operation of power plant and other towards maintenance on which service tax was rightly being discharged; Observes that agreement for operation of plant neither involved any management or maintenance or repair;
  • CESTAT refers inter alia to rulings in CMS Operation and Maintenance Company Pvt Ltd, Basti Sugar Mills, Polydrill Engineers and Evonik Energy Services to hold that incidental services towards operation and maintenance cannot be qualified as ‘maintenance and repair’ services : Mumbai CESTAT
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Guest Wednesday, 18 September 2019

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