Exemption of service tax from retrospective

what will be treatment if service tax is exempt by government from retrospective effect and we deposited service tax to government while service tax is applicable how we get refund of service tax 
 

Sir, As such no specfic provision is available under Finance Act 1994. However, Budget 2016 Introduce 3 New sections 100 to 102 which deal with this situation. However, they are again drafted to solve specific situation.

They are basically for construction Industry. Then refund available as per that provisions.

Regards