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    <title>2016 (8) TMI 1194 - CESTAT HYDERABAD</title>
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    <description>Erection, commissioning and installation services for electricity sub-stations and connected lines were treated as falling within the exemption under Notification No. 45/2010-ST dated 20/07/2010. Applying the consistent view taken in similar cases, CESTAT Hyderabad found that the works contract/service tax demand on such sub-station and line works was not sustainable. The exemption therefore excluded the proposed tax demand, and the consequential penalties could not stand.</description>
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