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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..... ement 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 said Cha .....

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..... 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 of six months from the date on which the Finance (No. 2) Bill, 2019 receives the assent of the President. (3) Notwithstanding the omission of the said Chapter, the provisi .....

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