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    <title>2016 (8) TMI 353 - CESTAT MUMBAI</title>
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    <description>Service tax on erection of transmission towers used for transmission and distribution of electricity was held to fall within Notification No. 45/2010-ST dated 20.07.2010, which exempted services rendered up to 21.06.2010 in relation to electricity transmission and distribution. For the period 2005-06 to 2007-08, the notification was treated as covering the services in question, so no service tax liability arose for that disputed period. The impugned order was therefore upheld in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=330969</link>
      <description>Service tax on erection of transmission towers used for transmission and distribution of electricity was held to fall within Notification No. 45/2010-ST dated 20.07.2010, which exempted services rendered up to 21.06.2010 in relation to electricity transmission and distribution. For the period 2005-06 to 2007-08, the notification was treated as covering the services in question, so no service tax liability arose for that disputed period. The impugned order was therefore upheld in favour of the assessee.</description>
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