2014 (12) TMI 916

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....or the Respondent : Shri Amresh Jain, 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 th....

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....anpur. 3. The appellants have mainly contended 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 ....

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....r the provisions existing then. As regards the main contention 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 ....