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TMI Blog2023 (3) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Technical) For the Appellant : Shri T.R. Ramesh, Advocate For the Respondent : Shri R. Rajaraman, AC (AR) ORDER PER M. AJIT KUMAR, These appeals are filed by M/s. Operational Energy Group India Pvt. Ltd. against Order in Original No. 5 to 7/2012 dated 31.1.2012. 2. The facts are that the appellant undertakes to operate and maintain power plants of various clients in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is already covered in the appellant s own case for the earlier periods in ST/103/2008 which was allowed by the Tribunal in the case of Shapoorji Pallonji Infrastructure Capital Co. Ltd. Vs. Commissioner of Service Tax, Chennai reported in 2017 (5) GSTL 65 (Tri. Mad.). He further drew attention to the subsequent appeals in their own case which was also decided in their favour vide Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Shapoorji Pallonji Infrastructure (supra) and held in favour of assessee .. 5. In the facts and circumstances, the issues stated at para 2 also are answered as follows:- (i) The assessee is not liable to pay service tax on the operational ..... X X X X Extracts X X X X X X X X Extracts X X X X
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