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Special provision for retrospective exemption from service tax on Governmentís share of profit petroleum.

Clause 105 - Bills - SERVICE TAX - FINANCE BILL, 2018 - Clause 105 - 105. Special provision for retrospective exemption from service tax on Government s share of profit petroleum. (1) Notwithstanding anything contained in section 66B of Chapter V of .....

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he Government in the form of Government s share of profit petroleum, as defined in the contract entered into by the Government in this behalf, shall be levied or collected in respect of taxable services provided or agreed to be provided by the Govern .....

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e of all such service tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times: Provided that an application for the claim of refund of service tax shall be made within a period .....

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