Indian Railways: no service tax levied or collected for services before Oct 1, 2012, and no refunds. Section 99 provides a transitional exemption: no service tax shall be levied or collected on taxable services provided by the Indian Railways for the period prior to 1 October 2012 notwithstanding Section 66 (as it stood before 1 July 2012) or Section 66B, and no refund shall be made of service tax paid in respect of such services during that period.
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Provisions expressly mentioned in the judgment/order text.
Indian Railways: no service tax levied or collected for services before Oct 1, 2012, and no refunds.
Section 99 provides a transitional exemption: no service tax shall be levied or collected on taxable services provided by the Indian Railways for the period prior to 1 October 2012 notwithstanding Section 66 (as it stood before 1 July 2012) or Section 66B, and no refund shall be made of service tax paid in respect of such services during that period.
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