2017 (5) TMI 1649

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....enior Standing Counsel with Ms. Namrata Bhati and Kavindra Gill Advocates, for the Respondent. ORDER CM No. 814/2017 (for exemption) : Allowed, subject to all just exceptions. W.P. (C) No. 191/2017 & CM No. 813/2017 (for stay) 2. The prayer in this petition by the Army Group Insurance Fund is to quash an order dated 14th December, 2016 passed by the Commissioner of Service Tax, Delhi-3 co....

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....ection 105 has been inserted in the Finance Act, 1994 which reads as under :  "105. Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces of Union. - (1) Notwithstanding anything contained in Section 66, as it stood prior to the 1st day of July, 2012, or in Section 66B, no service tax shall be levied or collected in....

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....eives the assent of the President." 5. A reading of the said provision indicates that it is retrospective and it is meant to apply to the Group Insurance Scheme of the members of the Army, Navy and Air Force during the period commencing from 10th September, 2004 to 1st February, 2017. Clearly, therefore, the impugned order passed by Respondent No. 2 cannot be sustained in view of the above s....