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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>Retrospective exemption for service tax on liquor licence enables refunds where tax was collected, subject to an application deadline.</h1> Clause 116 provides a retrospective exemption from service tax on services by way of grant of liquor licence by State Governments for the pre-GST transition period and requires refund of any service tax collected that would not have been levied had the exemption been in force; refund claims must be filed within six months of the Bill receiving presidential assent, and the omitted Chapter V provisions are deemed to apply retrospectively to enable refunds.

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