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    <description>The Tribunal ruled in favor of the appellants, setting aside the demand for service tax under the category of Erection, Commissioning and Installation Services. It emphasized the applicability of exemption notifications related to the transmission and distribution of electricity and dismissed the argument regarding the requirement of clearance from the Committee on Disputes for public sector undertakings to file appeals.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the demand for service tax under the category of Erection, Commissioning and Installation Services. It emphasized the applicability of exemption notifications related to the transmission and distribution of electricity and dismissed the argument regarding the requirement of clearance from the Committee on Disputes for public sector undertakings to file appeals.</description>
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