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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Union Budget 2018: Retrospective Service Tax Exemptions for Aircraft Parts, Naval Insurance, and GST Network Services.</h1> The Union Budget 2018 introduced changes to service tax, effective upon the enactment of the Finance Bill, 2018. Key amendments include retrospective exemptions for integrated tax on aircraft parts imported under cross-border leases between July 1-7, 2017, and exemptions for services by the Naval Group Insurance Fund for Coast Guard personnel from September 10, 2004, to June 30, 2017. Additionally, services by the GST Network to government entities and profit petroleum considerations paid to the government for petroleum exploration licenses are exempt from service tax for specified periods ending June 30, 2017. The circular emphasizes careful review of statutory provisions and invites feedback on any issues.
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