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    <title>RETROSPECTIVE EXEMPTIONS IN SERVICE TAX</title>
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    <description>Amendments grant retrospective exemptions and refunds for service tax on road repair and on management, maintenance or repair of non commercial government buildings, validate retrospective amendment to CENVAT credit rules to protect supplies to special economic zones, and validate an exemption for club or association services related to government assisted effluent and waste treatment projects; past collections contrary to these retrospective provisions are refundable, and refund claims are subject to a statutory filing limitation, with central excise refund procedures applicable.</description>
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    <pubDate>Wed, 27 Jun 2012 20:08:40 +0530</pubDate>
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      <description>Amendments grant retrospective exemptions and refunds for service tax on road repair and on management, maintenance or repair of non commercial government buildings, validate retrospective amendment to CENVAT credit rules to protect supplies to special economic zones, and validate an exemption for club or association services related to government assisted effluent and waste treatment projects; past collections contrary to these retrospective provisions are refundable, and refund claims are subject to a statutory filing limitation, with central excise refund procedures applicable.</description>
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