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of <h1>Telegraph and General Insurance Services to UN Exempt from Service Tax Under Finance Act, 1994, Section 93</h1> The Central Government, under section 93 of the Finance Act, 1994, exempted telegraph and general insurance services provided to the United Nations or an international organization from service tax. This exemption was established in the public interest, as outlined in Notification No. 13/97, dated February 14, 1997. The term 'international organization' refers to entities recognized by the Central Government under the United Nations (Privileges and Immunities) Act, 1947. This notification was later superseded by Notification No. 48/98 on April 24, 1998.
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