2014 (10) TMI 134

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..... of Section 66 of the Act, as it stood prior to 1.7.2012, that no service tax shall be collected in respect of taxable services provided by the Employees’ State Insurance Corporation set up under the Employees' State Insurance Act, 1948, during the period prior to 1.7.2012 It is asserted on behalf of the appellant and conceded on behalf of Revenue that appellant falls within the ambit of the imm .....

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..... uivalent amount as the service tax liability assessed under Section 78 of the Finance Act, 2007 (the Act). The appellant was found to have provided insurance services during the period in issue. 2. The Finance Act, 2014 (No.25 of 2014), received the assent of the President on 6.8.2014. This Act introduced Section 100 into the Finance Act 1994. This provision enjoins fortified by a non obstant .....

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