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<h1>Supreme Court Affirms Decision on Exemption Notification, Dismisses Special Leave Petitions, Resolving All Pending Applications.</h1> The SC affirmed the HC's decision concerning an exemption notification, leading to the dismissal of the Special Leave Petitions. Consequently, all pending ... Reimbursement of amount of Service Tax - maintenance of street lights - if petitioners were required to pay service tax, then whether the same, if at all, could be recovered from respondent no.1 i.e., Municipal Corporation of Delhi (MCD) or not? - It was held by High Court that During the relevant period, there was no exemption operating qua the payment of service tax on the maintenance of street lights - HELD THAT:- There are no reason to interfere with the impugned judgment and order passed by the High Court. As such, the view taken by the High Court agreed upon. SLP stands dismissed. The Supreme Court upheld the judgment of the High Court regarding an exemption notification. The Special Leave Petitions were dismissed, and any pending applications were disposed of.