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2013 (10) TMI 1111 - CESTAT AHMEDABADDuty Liability on Various Services rendered by Indian Railway - Revenue was of the view that the assessee is liable to pay service tax which arises on them for providing various services like Sale of space and time for advertisement, Renting of immovable property, Supply of Tangible Goods, Mandap Keeper services - Held that:- special provisions have been made under Section 99 of Finance Act, 1994 and amendment brought in by Finance Act, 2013 which indicated that no Service Tax liability arises on Indian Railways - Since the legislature itself has passed an Act that no Service Tax liability arises on the Indian Railways for rendering the services during the period prior to October 2012 - Since all the demands of Service Tax in these cases are prior to October 2012 – order set aside – Decided in favour of Assessee.
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