Exemption for noncommercial government buildings suspends service tax liability and enables refunds where tax was collected. Exemption from service tax applies to management, maintenance and repair services for noncommercial Government buildings for the period from 16 June 2005 until the charging provision comes into force; collected tax that would not have been leviable is refundable, and refund claims must be filed within six months from the date the Finance Bill, 2012 received presidential assent.