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        F. Acts / Amendment Acts

        Retrospective Exemption and Refund: Section 135 of Finance Act,...

        Reinsurance services: Retrospective Service Tax Exemption for Agricultural Insurance Schemes from 2011-2017 U/s 135 with Refund

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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.
                                Retrospective Exemption and Refund: Section 135 of Finance Act, 2025 provides retrospective exemption from service tax for reinsurance services provided by insurance companies under Weather Based Crop Insurance Scheme and Modified National Agricultural Insurance Scheme for the period April 1, 2011 to June 30, 2017. No service tax shall be levied or collected for these services during this period. Refunds will be granted for previously collected service tax, provided applications are submitted within six months from the date the Finance Bill, 2025 receives Presidential assent. Despite the omission of Chapter V of Finance Act, 1994, its provisions will apply retrospectively for processing these refunds.
                                Note: It is a system-generated summary and is for quick reference only.
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