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    <title>Special provision for retrospective exemption from service tax in certain cases relating to reinsurance services provided by insurance companies under Weather Based Crop Insurance Scheme and Modified National Agricultural Insurance Scheme.</title>
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    <description>A retrospective exemption removes service tax liability for reinsurance services provided by insurance companies under the Weather Based Crop Insurance Scheme and the Modified National Agricultural Insurance Scheme for the period from 1 April 2011 to 30 June 2017. Refunds are available for tax collected that would not have been levied, subject to an application filed within six months from the Finance Bill, 2025 receiving presidential assent, and the omitted statutory Chapter is treated as having remained in force for refund purposes.</description>
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      <description>A retrospective exemption removes service tax liability for reinsurance services provided by insurance companies under the Weather Based Crop Insurance Scheme and the Modified National Agricultural Insurance Scheme for the period from 1 April 2011 to 30 June 2017. Refunds are available for tax collected that would not have been levied, subject to an application filed within six months from the Finance Bill, 2025 receiving presidential assent, and the omitted statutory Chapter is treated as having remained in force for refund purposes.</description>
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