2014 (7) TMI 238

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oth sides. 2. The applicant filed the application for waiver of pre-deposit of the dues. 3. The contention of the applicant is that the demand is from South East Central Railway, Nagpur on the ground that the Indian Railways provided the taxable service. The applicant relies upon the provisions of the Finance Act, 2013 whereby under Section 99 the services provided by the Indian Railways prior t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sit of the dues is waived and recovery thereof stayed for hearing the appeal. 5. Stay petition allowed. 6. Further we find that the 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X