Insertion of new sections 101, 102 and 103- Special provision for exemption in certain cases relating to construction of canal, dam, etc- Special provision for exemption in certain cases relating to construction of Government buildings- Special provision for exemption in certain cases relating to construction of airport or port.

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.... 2016<br>Insertion of new sections 101, 102 and 103 156. In the 1994 Act, after section 100, the following sections shall be inserted, namely:-- Special provision for exemption in certain cases relating to construction of canal, dam, etc "101. (1) Notwithstanding anything contained in section 66B, no service tax shall be levied or collected during the period commencing from th....

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....force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2016 receives the assent of the President. Special provision for exemption in certain cases relating to construction of Government buildings 102. (1)....

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....ultural establishment; (c) a residential complex predominantly meant for self-use or for the use of their employees or other persons specified in Explanation 1 to clause (44) of section 65B of the said Act, under a contract entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date. (2) Refund shal....

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....onstruction, erection, commissioning or installation of original works pertaining to an airport or port, under a contract which had been entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date, subject to the condition that Ministry of Civil Aviation or, as the case may be, the Ministry of Shipping in the Government of In....