Exemption to services provided by any advertising agency or courier agency to specified Diplomatic Missions - 044/98 - Service Tax

This Notification has been rescinded by Notification No. 35/2007 dated 23/5/2007

Exemption to services provided by any advertising agency or courier agency to specified Diplomatic Missions

[Notification No. 44/98-S.T., dated 22-1-1998 ]

[As amended by notifications No.47/98- S.T, dated 1-4-1998 and No.6/2002-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 any advertising agency or courier agency to the Diplomatic Missions specified in column (2) of the Schedule hereto annexed from the whole of service tax leviable thereon under section 66 of the said Act.

SCHEDULE

S. No.	Name of the Diplomatic Missions		S. No.	Name of the Diplomatic Missions
(1)	(2)		(1)	(2)
1.	Algeria		2.	Argentina
3.	Australia		4.	Austria
5.	Bahrain		6.	Belarus
7.	Belgium		8.	Bhutan
9.	Botswana		10.	Cambodia
11.	Canada		12.	Cyprus
13.	Colombia		14.	Croatia
15.	Cuba		16.	Czech Republic
17.	China		18.	Greece
19.	Hungary		20.	Iraq
21.	Israel		22.	Iran
23.	Japan		24.	Kenya
25.	Korea (DPR)		26.	Kuwait
27.	Kyrghstan		28.	Kazakhstan
29.	Lads		30.	Morocco
31.	Mozamibique		32.	Mangolia
33.	Nepal		34.	Netherlands
35.	Namibia		36.	Mexico
37.	Oman		38.	Philippines
39.	Poland		40.	Panama
41.	Qatar		42.	Singapore
43.	Spain		44.	Sri Lanka
45.	Senegal		46.	Switzerland
47.	Syria		48.	Slovak Republic
49.	Tunisia		50.	Turkmienistan
51.	Uganda		52.	Ukraine
53.	Uzebkistan		54.	Venezuela
55.	Zambia		56.	Maldives
57	1Bulgeria		58	1Lebanon
59	1Palestine		60	1Saudi Arabia
61	1United States of America		62	1Holy See
63	1Sahwari Arab Democratic Republic		64	1Brunei
65	1Finland		66	2Armenia

 

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Note :

1. Has been inserted vide Notification No. 47/98 ST dated 1/4/1998

2. Has been inserted vide Notification No. 6/2002 dated 8/5/2002