https://www.taxtmi.com/acts?id=16527 Section 97 provides a limited exemption from service tax for management, maintenance and repair of roads for a specified past period and requires refund of any tax collected that would not have been collected had the exemption applied. It also prescribes that refund claims must be filed within six months from the date the amending Finance Bill received the President's assent, and notes the insertion of the provision by that Finance Bill. en-us Wed, 30 May 2012 15:06:40 +0530 Wed, 20 Mar 2019 10:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16527 Section 97 provides a limited exemption from service tax for management, maintenance and repair of roads for a specified past period and requires refund of any tax collected that would not have been collected had the exemption applied. It also prescribes that refund claims must be filed within six months from the date the amending Finance Bill received the President's assent, and notes the insertion of the provision by that Finance Bill. Act-Rules F. Acts / Amendment Acts Wed, 30 May 2012 15:06:40 +0530 https://www.taxtmi.com/acts?id=16527