No Service Tax on Operational Charges to Owners of Power Plants

Operational Energy Group India Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) 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 vide Final Order No. 40104/2019 dated 9.1.2019. This Tribunal at para 4 had stated as follows:- “4. After hearing both sides, we find that the learned Advocate is correct in his assertion. The issue as to whether activity of production of electricity in power plant would amount to management...