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of <h1>Finance Act 2017 exempts certain services from service tax; allows refunds for specific periods under Sections 104 and 105.</h1> Sections 104 and 105 of the Finance Act, 2017, insert provisions into the 1994 Act to exempt certain services from service tax. Section 104 exempts service tax on upfront payments for long-term leases of industrial plots by state government entities from June 1, 2007, to September 21, 2016, allowing refunds for taxes collected during this period. Section 105 exempts service tax on life insurance services provided by military insurance funds to armed forces members from September 10, 2004, to February 1, 2017, also permitting refunds. Refund claims must be filed within six months of the Finance Bill, 2017's presidential assent.
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