2014 (7) TMI 238

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..... of the dues is waived and recovery thereof stayed for hearing the appeal - Stay granted. Impugned order is passed in 2012 i.e. prior to the introduction of Section 99 of the Finance Act, 2012. In view of this, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal afresh in view of the provisions of Section 99 of the Finance Act, 2013 after .....

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..... eference the provisions of Section 99 of the Finance Act, 2013 is reproduced below: 99. (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 respect of taxable services provided by the Indian Railways during the period prior to the 1st day of October, 2012. (2) No refun .....

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