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    <title>Special provision for exemption from service tax in certain cases relating to life insurance services provided by Naval Group Insurance Fund to personnel of Coast Guard, retrospectively.</title>
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    <description>A statutory service tax exemption relieves life insurance services supplied under a government group insurance scheme to eligible personnel from service tax for the specified retrospective period, and requires refunds of tax collected that would not have been payable, with refund claims subject to the statute&#039;s prescribed application period and to the procedural rules of the omitted chapter treated as continuously in force for refund purposes.</description>
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      <description>A statutory service tax exemption relieves life insurance services supplied under a government group insurance scheme to eligible personnel from service tax for the specified retrospective period, and requires refunds of tax collected that would not have been payable, with refund claims subject to the statute&#039;s prescribed application period and to the procedural rules of the omitted chapter treated as continuously in force for refund purposes.</description>
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