https://www.taxtmi.com/caselaws?id=795036 Section 104 of the Finance Act, 2017 retrospectively exempted specified one-time upfront amounts for long-term industrial-plot leases and permitted refunds of service tax already collected, subject to a six-month filing period. The notes state that limitation runs from issuance of the mandatory service-provider certificate confirming tax payment, because that certificate must accompany the refund application. Computing time from presidential assent would disregard this required supporting document. On that approach, the refund application was filed within limitation and the substantial questions of law were answered for the assessee. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795036 Section 104 of the Finance Act, 2017 retrospectively exempted specified one-time upfront amounts for long-term industrial-plot leases and permitted refunds of service tax already collected, subject to a six-month filing period. The notes state that limitation runs from issuance of the mandatory service-provider certificate confirming tax payment, because that certificate must accompany the refund application. Computing time from presidential assent would disregard this required supporting document. On that approach, the refund application was filed within limitation and the substantial questions of law were answered for the assessee. Case-Laws Service Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795036