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    <title>2025 (3) TMI 1891 - CESTAT KOLKATA</title>
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    <description>Turnkey erection, commissioning, installation and transportation services for electricity projects were treated as integrally connected with transmission and distribution of electricity and therefore fell within the service tax exemption. The exemption was applied under Notification No. 45/2010-S.T. retrospectively up to 26.02.2010 and Notification No. 11/2010-S.T. thereafter, so no service tax was payable and the related demand, interest and penalties could not survive.</description>
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