Service tax exemption for irrigation construction works to specified public bodies with refund rights and a statutory claim deadline. No service tax is to be levied or collected for taxable services provided to specified public bodies for construction or related works on canals, dams or other irrigation works where the recipient is a legislature-created body or a government-established entity with ninety percent or more government participation and where the works implement municipal functions under Article 243W; refunds must be made of any tax collected and refund claims are subject to the statutory claim period linked to the enactment of the amending Finance measure.