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    <title>2020 (1) TMI 425 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, granting the benefit of Notification No. 32/2010-ST for service tax liability on erection, commissioning, and installation services provided to electricity distribution companies. The Tribunal considered the appellant as an agent providing services on behalf of distribution licensees, entitling them to the exemption under the notification. The impugned order was set aside, and the appellant was declared eligible for the exemption, resulting in a favorable outcome for the appellant with any necessary consequential relief granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=390812</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, granting the benefit of Notification No. 32/2010-ST for service tax liability on erection, commissioning, and installation services provided to electricity distribution companies. The Tribunal considered the appellant as an agent providing services on behalf of distribution licensees, entitling them to the exemption under the notification. The impugned order was set aside, and the appellant was declared eligible for the exemption, resulting in a favorable outcome for the appellant with any necessary consequential relief granted.</description>
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      <pubDate>Mon, 16 Dec 2019 00:00:00 +0530</pubDate>
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