99. Special provision for taxable services provided by Indian Railways

(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 refund shallbe made or service tax paid in respect of taxable services provided by the Indian Railways during the said period prior to the 1st day of October, 2012.