https://www.taxtmi.com/caselaws?id=252246 Section 98(1) of the Finance Act, 2012 barred levy or collection of service tax on management, maintenance or repair of non-commercial Government buildings for the protected period before Section 66B came into force. As the demand related to work on Defence Ministry buildings and fell prima facie within that statutory bar, interim relief was granted. Waiver of pre-deposit and stay of recovery were therefore allowed in favour of the appellant. en-us Tue, 07 Aug 2012 00:00:00 +0530 Wed, 15 Oct 2014 12:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252246 Section 98(1) of the Finance Act, 2012 barred levy or collection of service tax on management, maintenance or repair of non-commercial Government buildings for the protected period before Section 66B came into force. As the demand related to work on Defence Ministry buildings and fell prima facie within that statutory bar, interim relief was granted. Waiver of pre-deposit and stay of recovery were therefore allowed in favour of the appellant. Case-Laws Service Tax Tue, 07 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252246