Service tax exemption for Indian Railways: no levy where section 73 notices exist covering pre July 2012 services. A new provision exempts service tax on taxable services provided by Indian Railways before 1 July 2012 where notices have been issued under section 73 up to 28 February 2013, preventing levy or collection of service tax in respect of those notices.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption for Indian Railways: no levy where section 73 notices exist covering pre July 2012 services.
A new provision exempts service tax on taxable services provided by Indian Railways before 1 July 2012 where notices have been issued under section 73 up to 28 February 2013, preventing levy or collection of service tax in respect of those notices.
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