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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Classification of services - Management, Maintenance or Repair ...


Power Plant Operations, Including Maintenance, Not Classified as Management, Maintenance, or Repair Services for Tax Purposes.

January 25, 2019

Case Laws     Service Tax     AT

Classification of services - Management, Maintenance or Repair service or otherwise? - Activity of operation and maintenance of power plants - monitoring plant equipment performance, operation planning, coordinating with the State Electricity Board, breakdown maintenance and repairs of all transformers, switchgears, breakages, motor control centres, etc. - Cannot be classified as MMR sevice.

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