Service tax exemption for management of roads and noncommercial government buildings; refunds claimable within prescribed period. No service tax shall be levied or collected for management, maintenance or repair of roads from 16 June 2005 to 26 July 2009, and for management, maintenance or repair of non-commercial Government buildings from 16 June 2005 until section 66B comes into force; refunds must be made of tax so collected and applications for refund must be filed within six months from the date the Finance Bill, 2012 receives the assent of the President.