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2007 (5) TMI 189 - AT - Service TaxAssessee operates and maintains the power plant in terms of the O&M (Operations and Maintenance) agreement – impugned O&M is a works contract & it is bad in law to vivisect it – impugned contract shows that the same was intended to ensure generation and supply of power as per PPA(power purchase agreement) and not for rendering any service to the owner -– assessee not liable to be pay tax under different heads such as Management consultants, C/F agent, or Consulting engineering
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