Clause 93(M) - Insertion of New Section 99 - Special provision for taxable services provided by Indian Railways - Finance Bill, 2013

( M ) after section 98, the following section shall be inserted, namely: Special provision for taxable services provided by Indian Railways 99. Notwithstanding anything contained in section 66, as it stood prior to the 1st day of July, 2012, no service tax shall be levied or collected in respect of taxable services provided by the Indian Railways during the period prior to the 1st day of July, 2012, to the extent notices have been issued under section 73, up to the 28th day of February, 2013. .