2008 (6) TMI 58

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..... nt. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This appeal has been filed by M/s. Operational Energy Group India Pvt. Ltd. In the impugned order, Commissioner demanded an amount of Rs. 73,20,717/- towards service tax under management or maintenance of immovable property from the appellant. The Commissioner also imposed penalties under various Section .....

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..... power plants under contract/agreement with owners of different power plants. 2. Moving the application for waiver of pre-deposit and stay of recovery of the dues, the learned counsel for the appellants submits that the definition of the impugned services as regards immovable property covered its maintenance or management. The appellants were not involved in management of an immovable property. As .....

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