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2019 (6) TMI 211 - AT - Service TaxMaintenance, Management and Repair service - pure operation contract - demand of service tax - levy of interest - imposition of penalty under Section 76 and 78 of the Finance Act, 1994 - extended period of limitation - HELD THAT:- The appellants are engaged in the ‘Operation’ of plant and ‘Maintenance and Repair’ is part of the said contract. The primary nature of the service is of Operation, and Maintenance and Repair is incidental to the provision of the service of Operation. Tribunal in the case of GENTING LANCO (INDIA) PVT LTD VERSUS CCT, GUNTUR – GST (VICE-VERSA) [2018 (11) TMI 167 - CESTAT HYDERABAD] has held that the main activity relates to Operation, and Maintenance and Repair in process of Operation, demand cannot be sustained under the category of Maintenance, Management and Repair service. Moreover, the appellant has also claimed benefit of limitation - Tribunal has also held that in the peculiar facts and circumstances of the case, the view harbored by the appellant may be bonafide. Thus extended period of limitation cannot be invoked. Appeal allowed - decided in favor of appellant.
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