Service tax exemption clarified to apply to embassy and ambassadorial telephones, and schedule entries for countries updated. Amendment revises the notification to clarify that the exemption for France and Norway applies specifically to telephones of Embassy buildings and Ambassador's residences, and alters the Schedule by omitting one serial entry and inserting entries for Mexico, Norway and Egypt after the France entry, thereby changing the listed exemptions under the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax exemption clarified to apply to embassy and ambassadorial telephones, and schedule entries for countries updated.
Amendment revises the notification to clarify that the exemption for France and Norway applies specifically to telephones of Embassy buildings and Ambassador's residences, and alters the Schedule by omitting one serial entry and inserting entries for Mexico, Norway and Egypt after the France entry, thereby changing the listed exemptions under the notification.
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