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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 extended retrospectively for specified construction services, enabling refund claims subject to eligibility and certificate conditions.</h1> Insertion of three sections grants retrospective service tax exemptions for construction-related services to specified governmental or government-controlled bodies and for works on civil, educational, clinical, cultural, residential, airport and port projects under pre-cutoff contracts; each section requires refund of tax collected if exemption would have applied and confines refund claims to a short period following enactment, with airport and port exemptions conditioned on ministry certification.

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