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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 service tax exemption on upfront lease premiums for long term infrastructure leases provided by government entities to developers.</h1> A retrospective exemption from service tax is provided for upfront amounts paid as premium or development charges for granting long term leases (thirty years or more) of plots for infrastructure development for financial business by specified government owned entities to developers during 1 October 2013-30 June 2017; refunds are available for tax collected that would not have been due, subject to a six month claim period after Presidential assent and retrospective application of the omitted Chapter V provisions for refund processing.

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