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2013 (10) TMI 534 - CESTAT AHMEDABADService provided by the Indian Railways - Retrospective amendment - Held that:- retrospective amendment very clearly states that any service provided by the Indian Railways during the period prior to 01.07.2012 is not taxable under Finance Act, 1994, nothing survives as the issue involved in this case being prior to 01.07.2012. It is also undisputed that appellant is Indian Railways - Decided in favor of assessee.
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