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    <title>2018 (6) TMI 1255 - CESTAT NEW DELHI</title>
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    <description>Laying electric cables, LT lines, transformers and allied electrical equipment was treated as work undertaken towards transmission of electricity, because services with a direct and proximate nexus to transmission or distribution fall within the exemption notifications. The Tribunal applied its earlier view on electricity-related works and held that the appellant&#039;s activities were covered by the exemption, so they were not taxable as erection, commissioning and installation service.</description>
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      <title>2018 (6) TMI 1255 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=362428</link>
      <description>Laying electric cables, LT lines, transformers and allied electrical equipment was treated as work undertaken towards transmission of electricity, because services with a direct and proximate nexus to transmission or distribution fall within the exemption notifications. The Tribunal applied its earlier view on electricity-related works and held that the appellant&#039;s activities were covered by the exemption, so they were not taxable as erection, commissioning and installation service.</description>
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      <pubDate>Mon, 28 May 2018 00:00:00 +0530</pubDate>
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