2013 (10) TMI 580

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....2, wherein we had directed the appellant to deposit entire amount of Service Tax liability which has been confirmed by the lower authorities. 2. None appeared on behalf of the appellant. 3. Heard the ld. Departmental Representative. 4. Ld. Departmental Representative submits that the issue is now covered by the retrospective amendment made to Finance Act, 1994 by inserting Section 99, which rea....

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....here is requirement of pre-deposit of the amount involved, on the ground that the entire issue is now covered by the retrospective amendment made to Finance Act by inserting Section 99. 6. Since the issue is now covered by the retrospective amendment, we take up the appeals themselves for disposal. 7. Since the retrospective amendment very clearly held that any service provided by the Indian Rai....