2013 (10) TMI 580

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..... iod prior to 01.07.2012, nothing survives and the issue involved in this case is prior to 01.07.2012 and the appellant is Western Railway - impugned order is liable to be set aside due to the retrospective amendment - Decided in favour of assessee. - Appeal No.ST/456, 457/11 - - - Dated:- 5-8-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Respondent: Shri Manoj Kutty, A.R. O .....

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..... 2, to the extent notices have been issued under Section 73, upto the 28th day of February, 2013. 5. After hearing the ld. Departmental Representative and on perusal of the records modification application, we find that the issue involved in this case is regarding Service Tax liability for the period 01.06.2008 to 31.07.2009, interest thereof and penalties under Sections 77 78 of Finance Act, .....

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