Service tax leviable on supply of bed rolls to Railways

Premier Garment Process Vs Commissioner of Central Excise (Madras High Court) Madras High Court held that service of supply of bed rolls alone for the passengers travelling in AC compartments to Railways cannot be construed as services provided by the Railways and hence service tax is duly payable on the same. Facts- The case of the appellant before this Court was that, by virtue of the Finance Act, 2013, a specific exemption has been granted in the form of Section 99 of the said Act which exempts service provided by the Railways both in terms of Section 66 as stood prior to 1st July 2012 and ...