Retrospective exemption from service tax for specified long-duration management programmes enables refunds of previously collected tax. A retrospective exemption from service tax is provided for specified long-duration management programmes offered by Indian Institutes of Management, excluding Executive Development Programmes, and refunds are mandated for service tax previously collected on such services; refund claims must be filed within six months from the date the Finance (No.2) Bill, 2019 receives presidential assent, and the previously omitted Chapter V provisions are deemed to have remained in force for refund purposes.