TMI Blog2014 (12) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... merely because they could be classified under works contract service with effect from 01.06.2007, because prior to 01.06.2007 the classification of their services will be as per the provisions existing then. As regards the main contention of the appellants that the services rendered to IIT Kanpur were not liable to service tax is view of the retrospective amendment referred to above, it is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/2014 - Dated:- 28-7-2014 - G. Raghuram and Mr. R. K. Singh, JJ. For the Appellant : Shri Mayank Garg, Advocate For the Respondent : Shri Amresh Jain, DR ORDER PER: R.K. Singh; The appellants have filed this stay application along with their appeal No. ST/55970/2013-CU[DB] against the Order-In-Appeal No. 294-ST/APPL/KNP/2012 dated 16.11.2012 in terms of which service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,407/- (along with interest and penalties) only in respect of the management, maintenance or repair service provided by the appellants to IIT Kanpur. 3. The appellants have mainly contended that the services rendered to IIT Kanpur, are not liable to service tax in view of the following retrospective amendment to Finance Act: 98. (1) Notwithstanding anything contained in section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2007, because prior to 01.06.2007 the classification of their services will be as per the provisions existing then. As regards the main contention of the appellants that the services rendered to IIT Kanpur were not liable to service tax is view of the retrospective amendment referred to above, it is to submit that the said retrospective amendment is applicable only to non-commercial Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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