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of <h1>Finance Bill 2016: Tax Exemptions for Construction Services in Canals, Dams, Airports, and Government Buildings.</h1> Sections 101, 102, and 103 of the Finance Bill, 2016 propose service tax exemptions for specific construction-related services. Section 101 exempts services related to canals, dams, and irrigation works provided to government bodies from July 1, 2012, to January 29, 2014. Section 102 exempts services for constructing government buildings and certain establishments from April 1, 2015, to February 29, 2016. Section 103 exempts services for constructing airports and ports within the same period. Refunds for collected taxes are allowed, with applications due within six months of the Finance Bill's presidential assent.
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