Exemption to services provided by telegraph authority to the specified Diplomatic Missions - 005/96 - Service Tax

This Notification has been rescinded by Notification No. 35/2007 dated 23/5/2007

Exemption to services provided by telegraph authority to the specified Diplomatic Missions

[Notification No. 5/96-S.T., dated 3-4-1996 [GSR No.174(E)]

[As amended by Notifications No.9/96-S.T., dated 26-11-1996, No.14/97-S.T, dated 14-2-1997; No.16/97-S.T, dated 23-5-1997; No.36/97-S.T, dated 22-8-1997; No.3/2001-S.T, dated 3-7-2001; No.3/2002-S.T, dated 19-3-2002; No.4/2002-S.T, dated 3-5-2002 and  No.5/2002-S.T, dated 8-5-2002.]

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by the telegraph authority to the Diplomatic Missions or members thereof specified in column (2) of the Schedule hereto annexed in relation to telephone connections, from the whole of Service Tax leviable thereon under ⁴Section 66 of the said Act:

⁴Provided that the exemption contained in the notification, -

(i) in respect of serial Nos. ⁶75, 78, 80, 86 and 93 relating to Brazil, France, Norway, Spain and Ireland respectively, shall be applicable in respect of telephones of the Embassy Building and the Ambassador's residence;

(ii) in respect of Serial No. 83, 87 and 88 relating to Singapore, Thailand and Burkina Faso respectively, shall be applicable in respect of official telephones only;

(iii) in respect of serial No. 91 relating to Bahrain, shall be applicable in respect of telephones of Consulate General in Mumbai.

⁸[(iv) in respect of serial No. 95 relating to Uruguay, shall be applicable in respect of telephones of the Embassy and members of the mission holding diplomatic rank only.]

⁹[(v) in respect of Serial No.96 relating to Belarus, shall be applicable in respect of telephones of the Embassy and members of the mission holding diplomatic rank only;]

¹⁰[(vi) in respect of Serial No. 97 relating to Sri Lanka, shall be applicable in respect of telephones of the Embassy and members of the mission holding diplomatic rank only.]

¹¹[(vii) in respect of serial No.98 relating to Armenia, shall be applicable in respect of telephones of the Embassy and members of mission holding diplomatic rank only;]

SCHEDULE

S. No.	Name of the Diplomatic Missions	S. No.	Name of the Diplomatic Missions
1.	Australia	2.	Bhutan
3.	Botswana	4.	Brunei
5.	Bulgaria	6.	Combodia
7.	Canada	8.	Cyprus
9.	Denmark	10.	Finland
11.	Oman	12.	Pakistan
13.	Panama	14.	Poland
15.	Qatar	16.	Russian Federation
17.	Saudi Arabia	18.	Sudan
19.	Switzerland	20	Tanzania
21.	Germany	22.	Greece
23.	Hong Kong	24.	Iraq
25.	Jamaica	26.	Japan
27.	Kenya	28.	Republic of Korea
29.	Kuwait	30.	Laos
31.	Angola	32.	Mauritius
33.	Mongolia	34.	Morocco
35.	Mozambique	36.	Myanmar
37.	Netherlands	38.	Nigeria
39.	Trinidad & Tabago	40.	Tunisia
41.	Turkey	42.	Uganda
43.	Syria	44.	United Arab Emirates
45.	Uzbekistan	46.	Yugoslavia
47.	Zambia	48.	Yemen
49.	Portugal	50.	Kazakistan
51.	Lebanon	52.	Turkmenistan
53.	Kyrghyzstan	54.	Tajikistan
55.	D.P.R. Korea	156.	Afghanistan
57.	1Austria	158.	Algeria
59.	1Cuba	160.	Colombia
61.	1Croatia	162.	Czech-Republic
63.	1Ghana	164.	Hungary
65	2Omitted	166	Israel
67	1Namibia	168	Holysee
69	1Iran	170	Sweden
71	1Vietnam	172	Sahrawi Arab Democratic Republic
73	1Palestine	174	Zaire
75	1Brazil	176	Somalia
77	1Argentina	178	France
79	3Mexico	80	3Norway
81	3Egypt	82	5Libya
83	5Singapore	84	5Zimbabwe
85	5Slovak  Republic	86	5Spain
87	5Thailand	88	5Burkina Faso
89	5Phillipines	90	5Italy
91	5Baharain	92	5Indonesia
93	7Ireland	94	7United States of America
95	8Uruguay	96	9Belarus
97	10Sri Lanka	98	11Armenia

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Note :

1 Has been inserted vide Notification No. 9/96 ST dated 26/11/1996

2. Has been Omitted vide Notification No. 14/97 ST dated 14/2/1997, before it was read as, "Democratic People's Republic of Korea".

3. Has been inserted vide Notification No. 14/97 ST dated 14/2/1997

4. Substituted vide Notification No. 16/97 ST dated 23/5/1997, Earlier Substituted vide Notification No. 14/97 dated 14/2/1997 as "section 66 of the said Act :

Provided that the exemption contained in this notification in respect of serial No. 78 relating to France and serial No. 80 relating to Norway shall be applicable in respect of telephones of the EmbassyBuilding and the Ambassador's residence" before it was read as  "section 66 of the said Act".

5. Has been inserted vide Notification No. 16/97 ST dated 23/5/1997

6. For the figures and words "78, 80 and 86 relating to France, Norway and Spain", the figures and words "75, 78, 80, 86 and 93 relating to Brazil, France, Norway, Spain and Ireland" have been substituted vide Notification No. 36/97 dated 22/8/1997

7. Has been inserted vide Notification No. 36/97 dated 22/8/1997

8. Has been inserted vide Notification No. 3/2001 ST dated 3/7/2001

9. Has been inserted vide Notification No. 3/2002 ST dated 19/3/2002

10. Has been inserted vide Notification No. 4/2002 ST dated 3/5/2002

11. Has been inserted vide Notification No. 5/2002 ST dated 8/5/2002