https://www.taxtmi.com/acts?id=36892 Clause 116 provides a retrospective exemption from service tax on services by way of grant of liquor licence by State Governments for the pre-GST transition period and requires refund of any service tax collected that would not have been levied had the exemption been in force; refund claims must be filed within six months of the Bill receiving presidential assent, and the omitted Chapter V provisions are deemed to apply retrospectively to enable refunds. en-us Fri, 05 Jul 2019 18:32:18 +0530 Fri, 05 Jul 2019 18:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36892 Clause 116 provides a retrospective exemption from service tax on services by way of grant of liquor licence by State Governments for the pre-GST transition period and requires refund of any service tax collected that would not have been levied had the exemption been in force; refund claims must be filed within six months of the Bill receiving presidential assent, and the omitted Chapter V provisions are deemed to apply retrospectively to enable refunds. Act-Rules Bill Fri, 05 Jul 2019 18:32:18 +0530 https://www.taxtmi.com/acts?id=36892