2013 (10) TMI 1111

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for advertisement, Renting of immovable property, Supply of Tangible Goods, Mandap Keeper services - Held that:- special provisions have been made under Section 99 of Finance Act, 1994 and amendment brought in by Finance Act, 2013 which indicated that no Service Tax liability arises on Indian Railways - Since the legislature itself has passed an Act that no Service Tax liability arises on the Ind .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . After hearing both sides for some time on the Stay Petitions, we find that the issue involved in these cases lies in narrow compass. Hence, after allowing the Stay Petitions, we take up the appeals themselves for disposal. 3. The Service Tax liability has arisen on the ground that they have not discharged the Service Tax liability which arises on them for providing various services like Sale o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Tax shall be levied or collected in respect of taxable services provided by the Indian Railways during the period prior to the 1st day of October, 2012. (2) No refund shall be made of Service Tax paid in respect of taxable services provided by the Indian Railways during the said period prior to the 1st day of October, 2012. 5. Since the legislature itself has passed an Act that no Service Ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X