Special provision for retrospective exemption from service tax in certain cases relating to long term lease of plots for development of infrastructure for financial business.

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....r development of infrastructure for financial business. 119. (1) Notwithstanding anything contained in section 66B 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 said Chapter), no service tax shall be levied or collected on upfront amount, called....