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    <title>2016 (7) TMI 1351 - CESTAT HYDERABAD</title>
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    <description>Services connected with erection, commissioning and installation for electricity transmission and distribution were treated as falling within Notification No. 45/2010-S.T. dated 20.07.2010, making the service tax demand unsustainable. The Tribunal noted that the exemption had already been accepted in a series of prior cases in favour of service providers, and the departmental concession on applicability of the notification to the relevant services and period reinforced that view. On that basis, the tax demand was set aside and the departmental appeal failed.</description>
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      <description>Services connected with erection, commissioning and installation for electricity transmission and distribution were treated as falling within Notification No. 45/2010-S.T. dated 20.07.2010, making the service tax demand unsustainable. The Tribunal noted that the exemption had already been accepted in a series of prior cases in favour of service providers, and the departmental concession on applicability of the notification to the relevant services and period reinforced that view. On that basis, the tax demand was set aside and the departmental appeal failed.</description>
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