2013 (10) TMI 1111

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....>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  Per: M.V. Ravindran; All these Stay Petitions are filed by Indian Railways against the confirmation of demand of Service Tax liability, interest thereof and penalties imposed by the lowe....

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....es 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.    99. (1) Notwithstanding anything contained in Section 66, as it stood prior to the 1st day of July, 2012, or i....