https://www.taxtmi.com/caselaws?id=249201 The Tribunal granted the application for waiver of pre-deposit of dues under Section 99 of the Finance Act, 2013 for services provided by Indian Railways before 1.10.2012. The Tribunal waived the pre-deposit of dues for the specified period and stayed the recovery, providing relief to the appellant. Additionally, the Tribunal set aside the previous order issued before the introduction of Section 99 of the Finance Act, 2012, remanding the matter for a fresh decision by the Commissioner (Appeals) to align with the updated legal framework. The judgment underscores the importance of ensuring fair hearings and applying legal rights and exemptions accurately in adjudication. en-us Mon, 10 Mar 2014 00:00:00 +0530 Mon, 07 Jul 2014 19:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249201 The Tribunal granted the application for waiver of pre-deposit of dues under Section 99 of the Finance Act, 2013 for services provided by Indian Railways before 1.10.2012. The Tribunal waived the pre-deposit of dues for the specified period and stayed the recovery, providing relief to the appellant. Additionally, the Tribunal set aside the previous order issued before the introduction of Section 99 of the Finance Act, 2012, remanding the matter for a fresh decision by the Commissioner (Appeals) to align with the updated legal framework. The judgment underscores the importance of ensuring fair hearings and applying legal rights and exemptions accurately in adjudication. Case-Laws Service Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249201