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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>Service tax exemption for road management permits refunds subject to a statutory filing deadline for claims.</h1> Section 97 provides a limited exemption from service tax for management, maintenance and repair of roads for a specified past period and requires refund of any tax collected that would not have been collected had the exemption applied. It also prescribes that refund claims must be filed within six months from the date the amending Finance Bill received the President's assent, and notes the insertion of the provision by that Finance Bill.

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