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2017 (5) TMI 1649 - DELHI HIGH COURTLife Insurance Service - demand of service tax of ₹ 412,78,78,686 for the period between October, 2010 and March, 2015 - Section 105 of FA - Held that:- A reading of the said provision indicates that it is retrospective and it is meant to apply to the Group Insurance Scheme of the members of the Army, Navy and Air Force during the period commencing from 10th September, 2004 to 1st February, 2017. Clearly, therefore, the impugned order passed by Respondent No. 2 cannot be sustained in view of the above statutory provision. The impugned order is hereby set aside in light of the Section 105 of the Finance Act, 1994 as inserted by the Finance Act, 2017 - petition disposed off.
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