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2014 (2) TMI 436 - CESTAT BANGALORE
Management, maintenance or repair service - erection, commissioning or installation service - services being provided to Central Power Distribution Company of Andhra Pradesh and other State distribution companies - Held that:- in view of retrospective exemption vide Notification No. 45/2010-ST dt. 20/07/2010, the service tax liability of the petitioner for the several taxable services provided to electricity distribution companies of Andhra Pradesh during 01/04/2004 to 30/11/2009, stands eclipsed. - Demand set aside - Decided in favor of assessee.