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2015 (3) TMI 214 - AT - Service TaxMaintenance and repair service - Imposition of interest and penalty - Held that:- vide Section 99 of the Finance Act, 2013, retrospective amendment was made to the effect that no service tax shall be levied or collected in respect of taxable service provided by Indian Railway during the period prior to 1.10.2012. In view of the retrospective amendment, the impugned order is set aside - Decided in favour of assessee.
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