The Divisional Railway Manager vs Cce&St, Kanpur
- CitationService Tax Appeal No. 60656 of 2013
Ratio decidendi
The rule this decision rests on
The levy and collection of service tax on taxable services provided by Indian Railways for the period before 01.10.2012 stands exempted by operation of Section 99 of the Finance Act, 1994, as inserted by the Finance Act, 2013, so that a demand confined to that period cannot be sustained and the appeal must be allowed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Service Tax Appeal No. 60656 of 2013 with S. Tax Stay No. 61858 of 2013
(Arising out of order in appeal No. 11-ST/APPL/ KNP/2013 dated 22.08.2013 passed by the Commissioner, Customs, Central Excise and Service Tax, Kanpur)
The Divisional Railway Manager Appellant
Vs.
CCE&ST, Kanpur Respondent
Appearance:
None for the appellant
Sh. M. R. Sharma, DR for the Respondent
Coram: Honble Mr. Justice G. Raghuram, President
Honble Mr. Rakesh Kumar, Member (Technical)
Final Order No. 51926/ 2015
Per: Justice G. Raghuram:
For having provided sale of space and time for advertisement services during 01.05.2006 to 31.03.2011, the primary adjudication order dated 09.11.2012 passed by the Additional Commissioner, Central Excise, Kanpur confirmed a service tax demand of Rs.2,85,98,097/- apart from interest and penalties as specified therein. The appellant Railway preferred an appeal which was rejected by the impugned order dated 22.08.2013 passed by the Commissioner (Appeals), Kanpur. Hence Railway is in appeal before us.
2. Finance Act, 2013 inserted Section 99 in the Finance Act, 1994. By this provision levy and collection of service tax in respect of any taxable service provided by Indian Railways during the period prior to 01.10.2012 is exempted.
3. As a consequence, the appeal is allowed.
(Justice G. Raghuram)
President
(Rakesh Kumar)
Member (Technical)
Pant
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