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    <title>2020 (10) TMI 475 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai upheld the eligibility for exemption under notification no. 11/2010-ST until 30th June 2012 and notification no. 45/2010-ST for the period prior to 26th February 2010 in appeals filed by the Commissioner of Customs. The Tribunal dismissed the appeals as the grounds were limited to the eligibility of the respondents under specific notifications for exempting services rendered by distributors of electricity, finding the appeals lacked merit. The liability for the period after 30th June 2012 was confirmed.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai upheld the eligibility for exemption under notification no. 11/2010-ST until 30th June 2012 and notification no. 45/2010-ST for the period prior to 26th February 2010 in appeals filed by the Commissioner of Customs. The Tribunal dismissed the appeals as the grounds were limited to the eligibility of the respondents under specific notifications for exempting services rendered by distributors of electricity, finding the appeals lacked merit. The liability for the period after 30th June 2012 was confirmed.</description>
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