2008 (6) TMI 106 - AT - Service Tax

Appellants were maintaining and operating a power plant for their client and that they were paying service tax on the maintenance charges demand from the appellants under the category of management maintenance or repair services - In view of decision in case of Operational Energy Group India Pvt. Ltd. v. CCE. stay is granted

Summary

The Appellate Tribunal CESTAT, Chennai granted waiver of pre-deposit and stay of recovery for service tax and penalty amounts demanded from the appellants in a case related to management, maintenance, or repair services for operating a power plant. The decision was based on previous similar cases considered by the tribunal.