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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Service tax exemption for Indian Railways: no levy where section 73 notices exist covering pre July 2012 services.</h1> 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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