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<h1>Retrospective Exemption on Service Tax for Liquor License Services from 2016-2017; Refunds Available Under Section 117 Finance Act 2019.</h1> Section 117 of the Finance (No. 2) Act, 2019 provides a retrospective exemption from service tax for services related to the grant of liquor licenses by state governments. This exemption applies to the period from April 1, 2016, to June 30, 2017, during which no service tax shall be levied or collected on such services. Refunds are available for service tax collected during this period, provided claims are submitted within six months from the presidential assent of the Finance Bill, 2019. The provisions of the omitted Chapter V of the Finance Act, 1994, apply retrospectively for processing these refunds.