2008 (6) TMI 58

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..... ie, it appears that operation of power plant cannot come under the definition of management of immovable property - complete waiver of pre-deposit and stay of recovery of the dues is granted - S/103/2008 - 528/2008 - Dated:- 26-6-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri J. Shankar Raman, Advocate, for the Appellant. Shri N.J. Kumaresh, SDR, for the .....

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..... lso in its scope. In the impugned order, the Commissioner held that operation of power plants came under the definition 'management of immovable property'. As the appellant has all along been paying service tax for maintenance of repair service, the amount demanded is towards differential duty on account of amounts collected by the appellants towards operation of power plants under contract/agreem .....

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..... prima facie, it appears to us that operation of power plant cannot come under the definition of management of immovable property. Therefore, the charges collected by the appellant for the operation of the power plants cannot be held to be towards management of immovable property. Accordingly, we direct that there shall be complete waiver of pre-deposit and stay of recovery of the dues as per the i .....

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