2012 (10) TMI 519
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....12<br> 567/2011 - 671/2012<br>Service Tax<br>Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri S. Muthuvenkatraman, Advocate, for the Appellant. Shri P. Arul, DR, for the Respon....
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....e Act, 1994 inserted by the said Act which reads as follows :- "97(1) Notwithstanding anything contained in Section 66, no service tax shall be levied or collected in respect of management, main....