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2023 (3) TMI 498 - AT - Service TaxLevy of Service Tax - appellant undertakes to operate and maintain power plants of various clients in terms of the agreements entered with them - liability of tax on operational charges provided to the owners of the power plants - levy of penalty - HELD THAT:- The issue whether service tax is required to be discharged on operational charges by the appellant has already been examined and decided in favour of the appellant by this Bench in the appellant’s own case OPERATIONAL ENERGY GROUP INDIA PRIVATE LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI SOUTH COMMISSIONERATE [2019 (1) TMI 1236 - CESTAT CHENNAI] where it was held that The issue as to whether activity of production of electricity in power plant would amount to management of immovable property or otherwise has been analyzed and discussed by this Bench 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] and held in favour of assessee. Thus, the assessee is not liable to pay service tax on the operational charges provided by them to the owners of the power plants and, imposition of penalty does not arise. Appeal allowed.
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