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2017 (11) TMI 353 - AT - Service TaxManagement, Maintenance or Repair Services - operational activities - levy of service tax - Held that: - the facts in relation to operational activities performed by the appellant under the Operation and Maintenance Agreement entered into by them with Madurai Power Corporation are identical to the facts in the earlier decision of this Tribunal in Shapoorji Pallonji Infrastructure Capital Company Ltd. [2017 (6) TMI 225 - CESTAT CHENNAI], where it was held that The activity carried out in the power plant is not solely management of power plant, but operation of the same. The word operation is not used in the definition of Maintenance and repairservices which is relied by department as amended with effect from 16.06.2005 - the consideration apportioned towards operational activities by the appellant will not attract levy of service tax under Management, Maintenance or Repair Services under Section 65 (64) of the Act - decided in favor of appellant. Levy of service tax - consumables - Held that: - Appellants herein have not availed any cenvat credit in respect of consumables utilized. This being so, the beneficial provisions of N/N. 12/2003-CE will then be applicable to the appellant - decided in favor of appellant. Appeal allowed - decided in favor of appellant.
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