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      Retrospective Exemptions in Service Tax

      1 February, 2025

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      Union Budget 2025-26 (Full) + Finance Bill, 2025

       

      SERVICE TAX

      S. No.

      Retrospective exemptions

      Clause of the Finance Bill, 2025

      1.

      Services provided or agreed to be provided by insurance companies by way of reinsurance services under the Weather Based Crop Insurance Scheme (WBCIS) and the Modified National Agricultural Insurance Scheme (MNAIS) are proposed to be exempted from service tax retrospectively for the period commencing from 1st April, 2011 and ending with 30th June, 2017.

      [130]

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      Union Budget 2025-26 (Full) + Finance Bill, 2025

      Topics

      ActsIncome Tax
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