Service Tax — Exemption to telegraph, insurance, advertising agencies, courier agencies, air travel agents and tour operators services provided to UN or an international organisation - 048/98 - Service Tax

Rescinded vide notification no. 16/2002-S.T., dated 2-8-2002

This Notification supersedes Notification No. 13/97 - Service Tax  and 45/98 - Service Tax

Service Tax — Exemption to telegraph, insurance, advertising agencies, courier agencies, air travel agents and tour operators services provided to UN or an international organisation 

[Notification No. 48/98-Service Tax, dated 24-4-1998]

[As amended vide Notification No. 2/2001 dated 3/7/2001]

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994) and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/97-Service Tax, dated the 14th February, 1997 [GSR 75(E), dated the 14th February, 1997] and No. 45/98-Service Tax, dated the 22nd January, 1998 [GSR 48(E), dated the 22nd January, 1998], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by -

(a) the telegraph authority,

(b) insurers,

(c) advertising agencies,

(d) courier agencies,

(e) air travel agents, and

(f) tour operators

¹(g) security agency

to the United Nations or an international organisation from whole of the service tax leviable 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.

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Note :

1. Has been inserted vide Notification No. 2/2001 dated 3/7/2001