https://www.taxtmi.com/caselaws?id=238079 The Tribunal allowed the appeals, setting aside the impugned orders regarding the waiver of pre-deposit and Service Tax liability for 2005-2009. The decision was based on the retrospective amendment to the Finance Act, 1994, specifically Section 99, which exempts services provided by the Indian Railways before July 1, 2012, from taxation. As the issue fell within this period, the Tribunal found the impugned orders invalid and ruled in favor of the appellant, Indian Railways, aligning with the provisions of Section 99 and the retrospective nature of the amendment. en-us Tue, 06 Aug 2013 00:00:00 +0530 Tue, 15 Oct 2013 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238079 The Tribunal allowed the appeals, setting aside the impugned orders regarding the waiver of pre-deposit and Service Tax liability for 2005-2009. The decision was based on the retrospective amendment to the Finance Act, 1994, specifically Section 99, which exempts services provided by the Indian Railways before July 1, 2012, from taxation. As the issue fell within this period, the Tribunal found the impugned orders invalid and ruled in favor of the appellant, Indian Railways, aligning with the provisions of Section 99 and the retrospective nature of the amendment. Case-Laws Service Tax Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238079