2015 (3) TMI 214 - AT - Service Tax

Maintenance and repair service - Imposition of interest and penalty - Held that - vide Section 99 of the Finance Act, 2013, retrospective amendment was made to the effect that no service tax shall be levied or collected in respect of taxable service provided by Indian Railway during the period prior to 1.10.2012. In view of the retrospective amendment, the impugned order is set aside - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Mumbai allowed the appeals filed by the appellant against the demand of service tax for providing maintenance and repair services during 2005-06 to 2010-11. The demand was set aside due to a retrospective amendment stating no service tax shall be levied on services provided by Indian Railways before 1.10.2012.