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Indian Service Tax

Notifications

Effective date

[Notification No. 1/94-ST, dated28/6/1994]

Service Tax - Leviable from 1/7/1994

In exercise of the powers conferred by sub-section (2) of Section 64 of the Finance Act, 1994 (32 of 1994), the Central Government hereby appoints the 1st day of July, 1994, as the date on which Chapter V of the said Act shall come into force.

Diplomatic Missions

 [Notification No. 5/96-ST, dated3/4/1996]

Exemption to services provided by telegraph authority to the specified Diplomatic Missions 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 Sec. 66 of the said Act:

S1. Name of the Diplomatic Missions S1. Name of the Diplomatic Missions 1 Australia 50 Kazakistan 2 Bhutan 51 Lebanon 3 Botswana 52 Turkmenistan 4 Brunei 53 Kyrghyzstan 5 Bulgaria 54 Tajikistan  6 Combodia 55 D.P.R. Korea 7 Canada 56 Afghanistan 8 Cyprus  57 Austria 9 Denmark 58 Algeria  10 Finland  59 Cuba 11 Oman  60 Colombia 12 Pakistan 61 Croatia 13 Panama 62 Czech Republic  14 Poland 63 Ghana 15 Qatar 64 Hungary  16 Russian Federation 65 Omitted  17 Saudi Arabia 66 Namibia 18 Sudan 67 Israel 19 Switzerland 68 Holysee 20 Tanzania 69 Iran 21 Germany 70 Sweden 22 Greece 71 Vietnam 23 Hong Kong 72 Sahrawi Arab Democratic 24 Iraq 73 Palestine 25 Jamaica 74 Zaire    26 Japan 75 Brazil  27 Kenya 76 Somalia  28 Republic of Korea 77 Argentina 29 Kuwait 78 France 30 Laos 79 Mexico  31 Angola 80 Norway  32 Mauritius 81 Egypt  33 Mongolia 82 Libya  34 Morocco 83 Singapore 35 Mozambique 84 Zimbabwe  36 Myanmar 85 Slovak Republic   37 Netherlands 86 Spain 38 Nigeria 87 Thailand 39 Trinidad & Tabago 88 Burkina Faso  40 Tunisia 89 Phillipines 41 Turkey 90 Italy 42 Uganda 91 Bahrain 43 Syria 92 Indonesia 44 United Arab Emirates 93 Ireland 45 Uzbekistan 94 United States of America 46 Yugoslavia 95 Uruguay 47 Zambia 96 Belarus 48 Yemen 97 Sri Lanka     49 Portugal  98 Armenia Republic

United Nations or an International Organisation

[Notification. No. 13/97-ST, dated 14/2/1997]

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 so to do in the public interest, hereby exempts the taxable services provided by the telegraph authority and insurers carrying on general insurance business 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 shall apply.