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<h1>Service Tax Refunds Mandated for GST Network Services to Government from 2013-2017 Under Finance Act Section 106</h1> Section 106 of the Finance Act, 2018 provides a retrospective exemption from service tax for services provided by the Goods and Services Tax Network to the Central Government, State Government, or Union territory Administration between March 28, 2013, and June 30, 2017. It mandates a refund of service tax collected during this period, provided claims are submitted within six months of the Finance Bill, 2018 receiving presidential assent. Despite the omission of Chapter V of the Finance Act, 1994, its provisions remain applicable for processing these refunds as if they were always in effect.