Service Tax-retrospective exemption to Railways:
At the request of Railways, although the service tax became applicable to Railways a little earlier, they did not collect the service tax for the period prior to 1st of October 2012, therefore, for the period from 1st of July 2012 to 1st of October 2012 in order to avoid an unusual burden on the Railway and the persons to whom they provide or got services, I am exempting the period 1-7-2012 to 1-10-2012 from the service tax for the Railways. [The amendment does not mention 1-7.2012 at all and do they need to exempt something that was not taxable at all? DDT 1892-03.0 7.2012 had mentioned that there was no exemption for a day ie 1-7-2012 and we had asked whether the Government would issue a corrigendum, amendment or a Section 11C Notification? And they got Parliament to include it in the Finance Act]