2013 (10) TMI 1111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....239/2013-WZB/AHD<br>Service Tax<br>Mr. M.V. Ravindran AND Mr. H.K. Thakur, JJ. For the Appellant: Shri Rahul Patel, Chartered Accountant and Shri Ketan Parikh, Adv. For the Respondent: Dr. J. Nagori, Addl. Commissioner (A.R.) JUDGEMENT &nbsp;Per: M.V. Ravindran; All these Stay Petitions are filed by Indian Railways against the confirmation of demand of Service Tax liability, interes....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inance Act, 2013 (No.17 of 2013), which indicates that no Service Tax liability arises on Indian Railways. 4. On perusal of the said Section 99, as brought in by the Finance Act, 2013, we find it so. In order to appreciate the correct position, we reproduce Section 99, which is brought into statute of Finance Act, 1994. &nbsp;&nbsp; 99. (1) Notwithstanding anything contained in Section 66, a....