https://www.taxtmi.com/acts?id=23834 Two inserted provisions create retrospective service tax exemptions and refund obligations. Section 104 exempts one time upfront amounts charged by State Government industrial development corporations for long term industrial plot leases and mandates refunds of tax collected contrary to the exemption, with refund claims to be filed within six months from assent to the Finance Bill, 2017. Section 105 grants a comparable exemption for life insurance services provided by the Army, Naval and Air Force Group Insurance Funds to members under Central Government Group Insurance Schemes, with the same refund and six month filing requirement. en-us Thu, 23 Mar 2017 16:14:48 +0530 Fri, 24 Mar 2017 14:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23834 Two inserted provisions create retrospective service tax exemptions and refund obligations. Section 104 exempts one time upfront amounts charged by State Government industrial development corporations for long term industrial plot leases and mandates refunds of tax collected contrary to the exemption, with refund claims to be filed within six months from assent to the Finance Bill, 2017. Section 105 grants a comparable exemption for life insurance services provided by the Army, Naval and Air Force Group Insurance Funds to members under Central Government Group Insurance Schemes, with the same refund and six month filing requirement. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 16:14:48 +0530 https://www.taxtmi.com/acts?id=23834