Service Tax — Exemption to telegraph, insurance, advertising agencies, courier agencies, air travel agents and tour operators services provided to UN or an international organisation - 048/98 - Service Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Service tax exemption for specified service providers when supplying services to United Nations or recognised international organisations. The Central Government exempts from the whole of the service tax under section 66 taxable services provided to the United Nations or an international organisation by the telegraph authority, insurers, advertising agencies, courier agencies, air travel agents, tour operators and security agencies. 'International organisation' means an organisation declared under section 3 of the United Nations (Privileges and Immunities) Act, 1947, to which the Schedule to that Act applies.
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 for specified service providers when supplying services to United Nations or recognised international organisations.
The Central Government exempts from the whole of the service tax under section 66 taxable services provided to the United Nations or an international organisation by the telegraph authority, insurers, advertising agencies, courier agencies, air travel agents, tour operators and security agencies. "International organisation" means an organisation declared under section 3 of the United Nations (Privileges and Immunities) Act, 1947, to which the Schedule to that Act applies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.