Retrospective exemption from service tax for reinsurance services, with refunds available subject to a timed application requirement. Clause 130 provides a retrospective exemption from service tax for reinsurance services provided by insurance companies under the Weather Based Crop Insurance Scheme and the Modified National Agricultural Insurance Scheme for the period from 1 April 2011 to 30 June 2017, directs refund of tax collected contrary to that exemption subject to a refund application within six months of the Finance Bill, 2025 receiving Presidential assent, and preserves the application of the omitted chapter of the Finance Act, 1994 for refund purposes as if it had remained in force.