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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 upfront premium on long-term industrial plot leases; refunds available with a limited post-enactment claim window.</h1> Exemption applies to service tax on one-time upfront amounts charged by a State industrial development corporation or undertaking for grant of long-term leases of industrial plots of thirty years or more for the period 1 June 2007 to 21 September 2016, and refunds are required for tax collected that would not have been leviable; refund claims must be filed within six months from the date the Finance Bill, 2017 receives the President's assent.

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