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2012 (10) TMI 519

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....r / Decisions)<br>Dated:- 13-6-2012<br> 567/2011 - 671/2012<br>Service Tax<br>Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri S. Muthuvenkatraman, Advocate, for the Appellant....

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.... survive in view of Section 97(1) of Finance Act, 1994 inserted by the said Act which reads as follows :- "97(1)&emsp;Notwithstanding anything contained in Section 66, no service tax shall be levie....