https://www.taxtmi.com/article/detailed?id=6900 Finance Act, 2016 inserts sections providing retrospective exemptions from service tax for specified construction-related services to government or government-participated bodies (canal/dam works; certain government buildings, educational/clinical/art/cultural structures and qualifying residential complexes; and airport/port original works) where contracts pre-date the statutory cut-off and appropriate stamp duty was paid, with an additional ministerial certification requirement for ports/airports; collected tax refundable subject to unjust enrichment and refund claims to be filed within six months from the Finance Bill's assent. en-us Mon, 18 Jul 2016 09:56:26 +0530 Mon, 18 Jul 2016 09:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6900 Finance Act, 2016 inserts sections providing retrospective exemptions from service tax for specified construction-related services to government or government-participated bodies (canal/dam works; certain government buildings, educational/clinical/art/cultural structures and qualifying residential complexes; and airport/port original works) where contracts pre-date the statutory cut-off and appropriate stamp duty was paid, with an additional ministerial certification requirement for ports/airports; collected tax refundable subject to unjust enrichment and refund claims to be filed within six months from the Finance Bill's assent. Articles Service Tax Mon, 18 Jul 2016 09:56:26 +0530 https://www.taxtmi.com/article/detailed?id=6900