2014 (12) TMI 916

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.... DR ORDER PER: R.K. Singh; The appellants have filed this stay application along with their appeal No. ST/55970/2013-CU[DB] against the Order-In-Appeal No. 294-ST/APPL/KNP/2012 dated 16.11.2012 in terms of which service tax demand of Rs. 7,70.407/- has been up held along with interest and penalties including the mandatory penalty under section 78 of the Finance Act 1994. 2. The facts, briefly ....

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.... that the services rendered to IIT Kanpur, are not liable to service tax in view of the following retrospective amendment to Finance Act:             98. (1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of non-commercial Government buildings, duri....

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....tention of the appellants that the services rendered to IIT Kanpur were not liable to service tax is view of the retrospective amendment referred to above, it is to submit that the said retrospective amendment is applicable only to non-commercial Government buildings. It is obvious that the buildings of IIT Kanpur are not Government buildings because IIT Kanpur is neither 'government' nor any Depa....