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2016 (11) TMI 645 - AT - Service TaxTaxability - Operation and maintenance of power plant - Held that: - reliance placed in the decision of the case CMS Operation and Maintenance Co. Pvt Ltd. Vs. CCE [2007 (5) TMI 74 - CESTAT, CHENNAI] where it was held that Charges for operation of plant is not liable to service tax under the head of Management, Maintenance or Repair Service - activity of operation of plant does not fall under category of taxable service in the head of management, maintenance and repair service. The agreement of operation of plant is neither involved in any management of either plant or maintenance or repair. Entire plant was taken over by the appellant for operation. Therefore the same does not fall under Management, Maintenance or Repair service - Appeal allowed - decided in favor of appellant.
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