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    <title>2018 (8) TMI 361 - CESTAT BANGALORE</title>
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    <description>The tribunal ruled in favor of the assessee, dismissing the revenue&#039;s appeal and allowing the assessee&#039;s appeals. It held that services related to the transmission and distribution of electricity were exempt from service tax as per relevant Notifications. The tribunal found that the services provided fell within the scope of exemption for erection, commissioning, or installation services in connection with the transmission of electricity. As a result, the demands for service tax, interest, and penalties against the assessee were set aside, emphasizing the immunity granted under the Notifications for such services.</description>
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    <pubDate>Thu, 26 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (8) TMI 361 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=364889</link>
      <description>The tribunal ruled in favor of the assessee, dismissing the revenue&#039;s appeal and allowing the assessee&#039;s appeals. It held that services related to the transmission and distribution of electricity were exempt from service tax as per relevant Notifications. The tribunal found that the services provided fell within the scope of exemption for erection, commissioning, or installation services in connection with the transmission of electricity. As a result, the demands for service tax, interest, and penalties against the assessee were set aside, emphasizing the immunity granted under the Notifications for such services.</description>
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      <pubDate>Thu, 26 Jul 2018 00:00:00 +0530</pubDate>
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