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    <title>2018 (6) TMI 481 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore held that the exemption under Notification No.45/2010-ST applied to the appellants&#039; works contracts with MESCOM for repair and reconditioning of distribution transformers used in electricity transmission and distribution. The Tribunal concluded that the activities were related to the transmission of electricity, making the appellants eligible for the exemption. As a result, the appeals were allowed, and the appellants were not required to pay service tax on the services provided.</description>
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      <title>2018 (6) TMI 481 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=361654</link>
      <description>The Appellate Tribunal CESTAT Bangalore held that the exemption under Notification No.45/2010-ST applied to the appellants&#039; works contracts with MESCOM for repair and reconditioning of distribution transformers used in electricity transmission and distribution. The Tribunal concluded that the activities were related to the transmission of electricity, making the appellants eligible for the exemption. As a result, the appeals were allowed, and the appellants were not required to pay service tax on the services provided.</description>
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      <pubDate>Thu, 07 Jun 2018 00:00:00 +0530</pubDate>
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