TMI Blog2017 (4) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... or Repair Services’ or otherwise? - Held that: - On perusal of the definition of ‘Management, Maintenance or Repair Services’ for the period involved, it is found that the said definition will not cover the activity undertaken by appellant as the said activities were in the nature of managing the power plant and not providing services under the category of ‘Management, Maintenance or Repair Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary details are the appellant entered into an agreement with M/s Rajasthan Atomic Power Station (RAPS) for management and operation of the said Unit on behalf of Department of Atomic Energy (DAE). The agreement entered indicated that appellant has to manage and operate the plant, machinery and other assets, to manage all contracts, transactions and capital works, to provide material accounti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity undertaken by appellant as the said activities were in the nature of managing the power plant and not providing services under the category of Management, Maintenance or Repair Services . We find that the adjudicating authority has considered the agreement entered by appellant with RAPS on behalf of DAE, but has misdirected the findings based only on the clause of the agreement which enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Ltd. - 2007 (7) STR 369 (Tri. Chennai) , held that maintenance and operations of bulk handling plant will not be covered under the category of Management, Maintenance or Repair Services . In our considered view the issue is no more res integra. Accordingly, following the ratio of the judgement of the Tribunal in the case of Polydrill Engineers P. Ltd. (supra) and Evonik Energy Services - 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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