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    <title>Special provision for retrospective exemption from service tax in certain cases relating to services provided by Indian Institutes of Management to students.</title>
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    <description>A retrospective exemption from service tax is provided for specified long-duration management programmes offered by Indian Institutes of Management, excluding Executive Development Programmes, and refunds are mandated for service tax previously collected on such services; refund claims must be filed within six months from the date the Finance (No.2) Bill, 2019 receives presidential assent, and the previously omitted Chapter V provisions are deemed to have remained in force for refund purposes.</description>
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