Service tax exemption for right of way grants by local authorities prevents retrospective recovery for specified period.
The Central Government directs that service tax payable under the charging provision on services by way of granting of right of way by local authorities, as defined for telegraph purposes, for the period 1 July 2012 to 30 June 2017 shall not be required to be paid, and the direction applies only to actions or omissions before the commencement of the Central Goods and Services Tax regime.