TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal rules in favor of appellant, no service tax on Indian Railways maintenance services pre-2012</h1> The Appellate Tribunal CESTAT Mumbai allowed the appeals filed by the appellant against the demand of service tax for providing maintenance and repair ... Maintenance and repair service - Imposition of interest and penalty - Held that:- vide Section 99 of the Finance Act, 2013, retrospective amendment was made to the effect that no service tax shall be levied or collected in respect of taxable service provided by Indian Railway during the period prior to 1.10.2012. In view of the retrospective amendment, the impugned order is set aside - Decided in favour of assessee. The Appellate Tribunal CESTAT Mumbai allowed the appeals filed by the appellant against the demand of service tax for providing maintenance and repair services during 2005-06 to 2010-11. The demand was set aside due to a retrospective amendment stating no service tax shall be levied on services provided by Indian Railways before 1.10.2012.
TaxTMI 
TaxTMI 
