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    <title>2018 (5) TMI 1136 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the decisions of the lower authorities, ruling that services related to the transmission of electricity, including commercial construction and manpower recruitment, were covered under exemption notifications No. 45/10-ST and 11/10-ST. The Tribunal interpreted the notifications broadly, emphasizing that all services related to electricity transmission were exempt from service tax. The Revenue&#039;s appeals were dismissed, affirming the legality of the lower authorities&#039; decisions.</description>
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      <description>The Tribunal upheld the decisions of the lower authorities, ruling that services related to the transmission of electricity, including commercial construction and manpower recruitment, were covered under exemption notifications No. 45/10-ST and 11/10-ST. The Tribunal interpreted the notifications broadly, emphasizing that all services related to electricity transmission were exempt from service tax. The Revenue&#039;s appeals were dismissed, affirming the legality of the lower authorities&#039; decisions.</description>
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