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    <title>2019 (2) TMI 1103 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the Service Tax demand confirmed for services provided to M/s Maharashtra State Electricity Distribution Company Ltd. The Tribunal relied on Notifications 45/2010-ST, 11/2010-ST, and 32/2010-ST, which exempted transmission and distribution of electricity from Service Tax. Citing the precedent set in the case of Kedar Constructions, the Tribunal ruled that services related to transmission and distribution of electricity were eligible for exemption, distinguishing them from non-electricity related activities. The appellant was granted relief, emphasizing the specific applicability of the notifications to the services provided.</description>
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      <title>2019 (2) TMI 1103 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=375476</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the Service Tax demand confirmed for services provided to M/s Maharashtra State Electricity Distribution Company Ltd. The Tribunal relied on Notifications 45/2010-ST, 11/2010-ST, and 32/2010-ST, which exempted transmission and distribution of electricity from Service Tax. Citing the precedent set in the case of Kedar Constructions, the Tribunal ruled that services related to transmission and distribution of electricity were eligible for exemption, distinguishing them from non-electricity related activities. The appellant was granted relief, emphasizing the specific applicability of the notifications to the services provided.</description>
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