https://www.taxtmi.com/article/detailed?id=1890 Sections 97 and 98 grant retrospective exemptions from service tax for management, maintenance and repair of roads and non commercial Government buildings respectively, providing for refunds of tax collected and requiring refund claims within six months of the Finance Act's assent. Section 144 validates retrospectively the amendment to sub rule (6A) of rule 6 of the CENVAT Credit Rules and deems actions under it valid from the specified retrospective date. Section 145 validates retrospectively the exemption for club or association services in relation to projects for effluent and solid waste treatment, with refund entitlement and procedural application of refund provisions. en-us Tue, 18 Sep 2012 10:15:58 +0530 Tue, 18 Sep 2012 10:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1890 Sections 97 and 98 grant retrospective exemptions from service tax for management, maintenance and repair of roads and non commercial Government buildings respectively, providing for refunds of tax collected and requiring refund claims within six months of the Finance Act's assent. Section 144 validates retrospectively the amendment to sub rule (6A) of rule 6 of the CENVAT Credit Rules and deems actions under it valid from the specified retrospective date. Section 145 validates retrospectively the exemption for club or association services in relation to projects for effluent and solid waste treatment, with refund entitlement and procedural application of refund provisions. Articles Service Tax Tue, 18 Sep 2012 10:15:58 +0530 https://www.taxtmi.com/article/detailed?id=1890