https://www.taxtmi.com/acts?id=37121 A retrospective exemption excludes service tax on upfront amounts labelled as premium, salami, cost, price, development charges or similar paid for granting long term leases (thirty years or more) of plots for development of infrastructure for financial business by State Government industrial development corporations, undertakings, or entities with majority public ownership, for leases in industrial or financial business areas during 1 October 2013 to 30 June 2017; collected tax is refundable subject to a six month claim period and retrospective application of the omitted service tax chapter for refund purposes. en-us Wed, 24 Jul 2019 17:13:09 +0530 Wed, 24 Jul 2019 17:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37121 A retrospective exemption excludes service tax on upfront amounts labelled as premium, salami, cost, price, development charges or similar paid for granting long term leases (thirty years or more) of plots for development of infrastructure for financial business by State Government industrial development corporations, undertakings, or entities with majority public ownership, for leases in industrial or financial business areas during 1 October 2013 to 30 June 2017; collected tax is refundable subject to a six month claim period and retrospective application of the omitted service tax chapter for refund purposes. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 17:13:09 +0530 https://www.taxtmi.com/acts?id=37121