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of <h1>Diplomatic Missions Exempt from Service Tax on Insurance Premiums Rescinded in 2007 Under Finance Act 1994.</h1> The notification, issued under the Finance Act of 1994, exempts specified Diplomatic Missions from service tax on non-life insurance premiums provided by general insurance businesses. The exemption applies to a comprehensive list of countries, including Afghanistan, Canada, China, Germany, Japan, and the USA, among others. This exemption was originally established by Notification No. 10/96 and later amended by Notification No. 11/96. However, it was rescinded by Notification No. 35/2007 on May 23, 2007. The exemption aimed to serve public interest by relieving diplomatic missions from the financial burden of service tax on insurance premiums.
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