Exemption to services provided by any advertising agency or courier agency to specified Diplomatic Missions - 044/98 - Service Tax

Exemption for services to diplomatic missions removes service tax on advertising and courier services to listed missions.

The Notification exempts taxable services provided by any advertising agency or courier agency to the diplomatic missions listed in the annexed Schedule from the whole of service tax leviable under the charging provision, relying on the Central Government's statutory power; later amendments added specified missions to the Schedule, and the Notification was subsequently rescinded by a later Notification.