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Judgment
The appellant is the Employees' State Insurance Corporation. The Commissioner of Service Tax (Adjudication), New Delhi, vide the impugned
order dated 27.12.2013 confirmed service tax liability of Rs.1945,35,25,000/- apart from interest under Section 75 and penalty of an equivalent 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.
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 obstante provision qua provisions 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 immunities enacted in Section
100 of the Act. As a consequence of this legislative intervention, the service tax liability of the appellant stands effaced. As a result, the impugned
order has become inoperative and the appeal therefore is infructuous. It is so declared. The appeal is disposed of accordingly. As the appeal itself is
disposed of, all pending miscellaneous applications are dismissed, as infructuous.