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    <title>Insertion of new sections 101, 102 and 103- Special provision for exemption in certain cases relating to construction of canal, dam, etc- Special provision for exemption in certain cases relating to construction of Government buildings- Special provision for exemption in certain cases relating to construction of airport or port.</title>
    <link>https://www.taxtmi.com/acts?id=20544</link>
    <description>Insertion of three sections grants retrospective service tax exemptions for construction-related services to specified governmental or government-controlled bodies and for works on civil, educational, clinical, cultural, residential, airport and port projects under pre-cutoff contracts; each section requires refund of tax collected if exemption would have applied and confines refund claims to a short period following enactment, with airport and port exemptions conditioned on ministry certification.</description>
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    <pubDate>Mon, 29 Feb 2016 17:48:17 +0530</pubDate>
    <lastBuildDate>Tue, 01 Mar 2016 12:55:39 +0530</lastBuildDate>
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      <title>Insertion of new sections 101, 102 and 103- Special provision for exemption in certain cases relating to construction of canal, dam, etc- Special provision for exemption in certain cases relating to construction of Government buildings- Special provision for exemption in certain cases relating to construction of airport or port.</title>
      <link>https://www.taxtmi.com/acts?id=20544</link>
      <description>Insertion of three sections grants retrospective service tax exemptions for construction-related services to specified governmental or government-controlled bodies and for works on civil, educational, clinical, cultural, residential, airport and port projects under pre-cutoff contracts; each section requires refund of tax collected if exemption would have applied and confines refund claims to a short period following enactment, with airport and port exemptions conditioned on ministry certification.</description>
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      <pubDate>Mon, 29 Feb 2016 17:48:17 +0530</pubDate>
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