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2014 (10) TMI 134 - CESTAT NEW DELHIInsurance service - Employees' State Insurance - Held that:- The Finance Act, 2014 (No.25 of 2014), received the assent of the President on 6.8.2014. This Act introduced Section 100 into the Finance Act 1994. This provision enjoins fortified by a non obstante provision qua provisions of Section 66 of the Act, as it stood prior to 1.7.2012, that no service tax shall be collected in respect of taxable services provided by the Employees’ State Insurance Corporation set up under the Employees' State Insurance Act, 1948, during the period prior to 1.7.2012 It is asserted on behalf of the appellant and conceded on behalf of Revenue that appellant falls within the ambit of the immunities enacted in Section 100 of the Act. As a consequence of this legislative intervention, the service tax liability of the appellant stands effaced. As a result, the impugned order has become inoperative and the appeal therefore is infructuous.
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