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Insertion of new sections 104 and 105- Special provision for exemption in certain cases relating to long term lease of industrial plots-Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces of Union

Insertion of new sections 104 and 105- Special provision for exemption in certain cases relating to long term lease of industrial plots-Special provision for exemption in certain cases relating to life insurance services provided to members of armed .....

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in certain cases relating to long term lease of industrial plots. 104. (1) Notwithstanding anything contained in section 66, as it stood prior to the 1st day of July, 2012, or in section 66B, no service tax, leviable on one time upfront amount (premi .....

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g term lease of thirty years or more of industrial plots, shall be levied or collected during the period commencing from the 1st day of June, 2007 and ending with the 21st day of September, 2016 (both days inclusive). (2) Refund shall be made of all .....

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shall be made within a period of six months from the date on which the Finance Bill, 2017 receives the assent of the President. Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces o .....

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Army, Naval and Air Force Group Insurance Funds by way of life insurance to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government, during the period commencing from the 10th day of Septemb .....

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es. (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, 2017 receives the assent of the President. . Clause .....

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