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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Special exemption from service tax precludes levy on trade club membership fees and permits refund claims after legislative assent.</h1> No service tax shall be levied on membership fees collected by clubs or associations representing industry or commerce for 16 June 2005 to 31 March 2008; refunds must be made of such tax collected that would not have been due if the exemption had been in force, and refund claims must be filed within six months from the date the Finance Bill, 2011 receives Presidential assent.

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