Service tax exemption for life insurance grants retrospective relief and refund entitlement for taxes collected. A statutory service tax exemption relieves life insurance services supplied under a government group insurance scheme to eligible personnel from service tax for the specified retrospective period, and requires refunds of tax collected that would not have been payable, with refund claims subject to the statute's prescribed application period and to the procedural rules of the omitted chapter treated as continuously in force for refund purposes.