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of <h1>Exemption from Service Tax on Long-term Industrial Leases Under Section 104 of Finance Act 1994; Refunds Applicable.</h1> Section 104 of the Finance Act, 1994, as amended, provides an exemption from service tax on the one-time upfront amount charged by State Government industrial development corporations for granting long-term leases (thirty years or more) of industrial plots to industrial units. This exemption applies to the period from June 1, 2007, to September 21, 2016. Any service tax collected during this period must be refunded. Applications for such refunds must be submitted within six months from the date the Finance Bill, 2017, received presidential assent.
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