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    <title>Special provision for exemption in certain cases relating to long term lease of industrial plots.</title>
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    <description>Exemption applies to service tax on one-time upfront amounts charged by a State industrial development corporation or undertaking for grant of long-term leases of industrial plots of thirty years or more for the period 1 June 2007 to 21 September 2016, and refunds are required for tax collected that would not have been leviable; refund claims must be filed within six months from the date the Finance Bill, 2017 receives the President&#039;s assent.</description>
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    <pubDate>Thu, 13 Apr 2017 15:40:25 +0530</pubDate>
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      <description>Exemption applies to service tax on one-time upfront amounts charged by a State industrial development corporation or undertaking for grant of long-term leases of industrial plots of thirty years or more for the period 1 June 2007 to 21 September 2016, and refunds are required for tax collected that would not have been leviable; refund claims must be filed within six months from the date the Finance Bill, 2017 receives the President&#039;s assent.</description>
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