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    <title>2017 (1) TMI 438 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the orders and allowed the appeals, ruling that the state electricity distribution company was not liable to be taxed for services related to transmission and distribution of electricity, citing exemption under Notification No. 45/2010-ST. This decision emphasizes the importance of statutory exemptions in determining tax liabilities and provides clarity on the tax treatment of such services, ensuring compliance with the law and avoiding unnecessary tax burdens.</description>
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      <description>The Tribunal set aside the orders and allowed the appeals, ruling that the state electricity distribution company was not liable to be taxed for services related to transmission and distribution of electricity, citing exemption under Notification No. 45/2010-ST. This decision emphasizes the importance of statutory exemptions in determining tax liabilities and provides clarity on the tax treatment of such services, ensuring compliance with the law and avoiding unnecessary tax burdens.</description>
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