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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 ..... lant : 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 terms of the agreements entered with them. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 40104/2019 dated 9.1.2019. Hence the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 charges provided by them to the owners of the power plant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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