https://www.taxtmi.com/acts?id=23663 Sections 104 and 105 propose retrospective exemptions from service tax: section 104 removes tax on one time upfront amounts charged by State Government industrial development corporations for long term leases of industrial plots, and section 105 removes tax on life insurance services provided by the Army, Naval and Air Force Group Insurance Funds to members of the armed forces. Both sections require refund of tax collected that would not have been leviable and limit refund claims to a six month application period from the Finance Bill's assent. en-us Wed, 01 Feb 2017 18:30:45 +0530 Thu, 02 Feb 2017 16:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23663 Sections 104 and 105 propose retrospective exemptions from service tax: section 104 removes tax on one time upfront amounts charged by State Government industrial development corporations for long term leases of industrial plots, and section 105 removes tax on life insurance services provided by the Army, Naval and Air Force Group Insurance Funds to members of the armed forces. Both sections require refund of tax collected that would not have been leviable and limit refund claims to a six month application period from the Finance Bill's assent. Act-Rules Bills Wed, 01 Feb 2017 18:30:45 +0530 https://www.taxtmi.com/acts?id=23663