Special provision for retrospective exemption from service tax in certain cases relating to services provided by Indian Institutes of Management to students.
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....nagement to students. 118. (1) Notwithstanding anything contained in section 66, as it stood prior to the 1^st day of July, 2012, or in section 66B, as it stood prior to the 1st day of July, 2017, of Chapter V of the Finance Act, 1994 (32 of 1994.), as it stood prior to its omission vide section 173 of the Central Goods and Services Tax Act, 2017 (12 of 2017.) (hereinafter referred to as the sa....


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