Retrospective service tax exemption for liquor licence fees enables refunds for collected tax subject to time-limited claims. A retrospective exemption disallows levy or collection of service tax on grant of liquor licences where consideration takes the form of licence or application fees for the period from 1 April 2016 to 30 June 2017; collected tax that would not have been chargeable is refundable, subject to an application filed within six months from assent of the Finance (No.2) Bill, 2019; and the procedural provisions of the omitted Chapter apply retrospectively to effect such refunds.