Exemption to any advertising agency or courier agency for services provided to UN or an international organisation - 045/98 - Service Tax

This Notification has been superseded by Notification No. 48/98 dated 24/4/1998

Exemption to any advertising agency or courier agency for services provided to UN or an international organisation

[Notification No. 45/98-S.T., dated 22-1-1998]

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 United Nations or an international organisation from the whole of service tax leviable thereon under section 66 of the said Act.

Explanation - For the purpose of this notification, "international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.