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2015 (12) TMI 265 - CESTAT NEW DELHIDemand of service tax - sale of space or time for advertisement and renting of immovable property services - Held that:- Section 99 was introduced into Finance Act, 1994 by the Finance Act, 2013 with effect from dated 10-5-2013, providing immunity from the levy and collection of service tax in respect of all taxable services provided by the Indian Railways during the period prior to 1-10-2012; so, however that no service tax in respect of taxable service provided by the Railway during the said period prior to 1-10-2012 need be refunded. The rendition of the services by the appellant was during the period covered by the provisions of Section 99 and no service tax was remitted. - since the authority for levy and collection of service tax from the Indian Railways stands eclipsed by legislative edict, the appeal is allowed and orders of the primary and appellate authorities (impugned herein) are set aside - Decided in favour of assessee.
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