Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 754 - AT - Service TaxWaiver of pre-deposit - Maintenance or Repair services - The arguments made before us revolve around the term “management” appearing in the definition “maintenance or repair” under Sec. 65(64) of the Act. The Commissioner has brought operation of power plant within the scope of “management of immovable property” - In the case of Operations & Maintenance Co. P. Ltd. v. CCE, Pondicherry [2007 (7) S.T.R. 369 (Tri.-Chennai)] - Held that: wherein the “pith and substance rule” was invoked to hold that the main function of the assessee was to operate the power plant and that maintenance/repair was only incidental thereto and further that such maintenance and repair of the power plant was not a service rendered to another person - Decided in favor of the assessee
|