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<h1>Clause 104 exempts GST Network services from service tax for 2013-2017, mandates refunds within six months of assent.</h1> Clause 104 of the Finance Bill, 2018, exempts services provided by the Goods and Services Tax Network to the Central Government, State Governments, or Union territory administrations from service tax retrospectively, covering the period from March 28, 2013, to June 30, 2017. It mandates refunds for any service tax collected during this period, with claims to be submitted within six months of the Finance Bill's presidential assent. Despite the omission of the relevant chapter, its provisions apply retrospectively for processing these refunds.