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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 for government construction services during specified period; refund allowed where contracts predate cutoff and stamp duty paid.</h1> Service tax is not to be levied or collected on construction-related services provided to the Government, local authorities or governmental authorities for specified non-commercial structures and qualifying residential complexes during a defined period, where the contract was entered into before the cutoff and appropriate stamp duty had been paid; refunds are available for tax already collected, subject to a prescribed claim period tied to the Finance Bill assent.

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