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2017 (4) TMI 1023 - AT - Service TaxManagement, Maintenance or Repair Services - appellant has to manage and operate the plant, machinery and other assets - whether the appellant herein is required to discharge the service tax on the amount received by them under the category of ‘Management, Maintenance 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 Services’ - demand set aside - appeal allowed - decided in favor of assessee.
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