Service tax exemption for long term industrial leases and armed forces group life insurance enables refund claims within a statutory window. Sections 104 and 105 propose retrospective exemptions from service tax: section 104 removes tax on one time upfront amounts charged by State Government industrial development corporations for long term leases of industrial plots, and section 105 removes tax on life insurance services provided by the Army, Naval and Air Force Group Insurance Funds to members of the armed forces. Both sections require refund of tax collected that would not have been leviable and limit refund claims to a six month application period from the Finance Bill's assent.