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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>Exemption for noncommercial government buildings suspends service tax liability and enables refunds where tax was collected.</h1> 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.

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