Exemption to services, provided to the specified Diplomatic Missions — Amendment to Notification No. 5/96-Service Tax - 016/97 - Service Tax

Service Tax — Exemption to services, provided to the specified Diplomatic Missions — Amendment to Notification No. 5/96-Service Tax

[Notification No. 16/97-Service Tax, dated 23-5-1997]

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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/96-Service Tax, dated the 3rd April, 1996, namely :-

In the said notification -

(a) for the proviso, the following shall be substituted, namely :-

"Provided that the exemption contained in the notification, -

(i) in respect of serial Nos. 78, 80 and 86 relating to France, Norway and Spain 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."

(b) in the Schedule, after serial No. 81 and the entry relating thereto, the following shall be inserted, namely :-

1.	2.
"82.	Libya
83.	Singapore
84.	Zimbabwe
85.	Slovak Republic
86.	Spain
87.	Thailand
88.	Burkina Faso
89.	Phillipines
90.	Italy
91.	Baharain
92.	Indonesia".