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2017 (6) TMI 278 - AT - Service TaxConsulting Engineers Service - operation of power plant - Maintenance and Repair Services - whether charges received by the appellant for operation of the power plant would fall under management or repair services or otherwise? - Held that: - this very Bench of the Tribunal in the case of M/s. Shapoorji Pallonji Infrastructure Capital Company Limited, M/s. Operational Energy Group of India Pvt. Ltd. Versus Commissioner of Service Tax, Chennai [2017 (6) TMI 225 - CESTAT CHENNAI], held that the demand of service tax on operation charges (i.e. 55% of the fees paid to the appellant) is not sustainable - demand set aside - appeal dismissed - decided against Revenue.
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