Exemption to any advertising agency or courier agency for services provided to UN or an international organisation - 045/98 - Service Tax

Service tax exemption for services to international organisations removes levy on advertising and courier services provided to UN.

The Central Government exempts from service tax the services provided by any advertising agency or courier agency when rendered to the United Nations or to an international organisation, with 'international organisation' defined by reference to the United Nations (Privileges and Immunities) Act as one declared by the Central Government to which that Act's Schedule applies; the notification was later superseded by a subsequent notification dated 24-4-1998.