Indian Railways services: service tax not levied for services before October 1, 2012, and no refunds allowed. A special provision exempts taxable services provided by the Indian Railways from service tax for the period prior to 1 October 2012, notwithstanding earlier charging provisions, and provides that no refund shall be made of service tax paid in respect of those services during that period.
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.
Indian Railways services: service tax not levied for services before October 1, 2012, and no refunds allowed.
A special provision exempts taxable services provided by the Indian Railways from service tax for the period prior to 1 October 2012, notwithstanding earlier charging provisions, and provides that no refund shall be made of service tax paid in respect of those services during that period.
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