Maintenance or repair service used in operation of power plant couldn't fall under management of immovable property

GST/Excise/ST/VAT : Where assessee had entered into an agreement with a client for operation and maintenance of power plants and it was responsible, inter alia, for monitoring plant equipment performance, operation planning, coordinating with State Electricity Board, breakdown maintenance and repairs of all transformers, switchgears, breakages, motor control centres, etc., operation charges collected by assessee from client were not liable to service tax under category of 'management, maintenanc

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