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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 established for certain educational services provided by Indian Institutes of Management to students for the period 1 July 2003 to 31 March 2016, covering specified full time postgraduate, fellow and five year integrated management programmes (excluding Executive Development Programmes). Service tax collected that would not have been collectible had the exemption applied must be refunded, subject to a claim filed within six months of the Finance (No. 2) Bill, 2019 receiving Presidential assent, and the previously omitted Chapter is deemed to have continued in force for refund purposes.</description>
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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 established for certain educational services provided by Indian Institutes of Management to students for the period 1 July 2003 to 31 March 2016, covering specified full time postgraduate, fellow and five year integrated management programmes (excluding Executive Development Programmes). Service tax collected that would not have been collectible had the exemption applied must be refunded, subject to a claim filed within six months of the Finance (No. 2) Bill, 2019 receiving Presidential assent, and the previously omitted Chapter is deemed to have continued in force for refund purposes.</description>
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