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of <h1>Security agencies exempt from service tax for diplomatic missions under Finance Act 1994, later rescinded in 2007.</h1> The notification issued on July 3, 2001, exempts security agencies from service tax when providing services to diplomatic missions or their members holding diplomatic status from specified countries. This exemption is granted under section 93 of the Finance Act, 1994, in the public interest, covering the entire service tax levied under section 66 of the Act. The list includes numerous countries such as Angola, Argentina, China, Germany, Japan, and the United States, among others. This notification was later rescinded by Notification No. 35/2007 on May 23, 2007.
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