Section 103(M) - Amendment of Act 32 of 1994 - Insertion of New Section 99 - Finance Act, 2013

103. In the Finance Act, 1994, . . ( M ) after section 98, the following section shall be inserted, namely: Special provision for taxable services provided by Indian railways "99. (1) Not withstanding 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 respect of taxable services provided by the Indian Railways during the period prior to the 1 st day of October, 2012. (2) No refund shall be made of service tax paid in respect of taxable services provided by the Indian Railways during the said period prior to the 1st day of October. 2012.''.