Service tax exemption for services provided to the United Nations and declared international organisations removes levy on such taxable services. All taxable services provided to the United Nations or to an international organisation declared under the United Nations (Privileges and Immunities) Act are exempted from the whole of the service tax otherwise leviable, the Central Government having exercised its powers to supersede an earlier notification; the term international organisation is defined by reference to organisations covered by that Act's schedule.
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 services provided to the United Nations and declared international organisations removes levy on such taxable services.
All taxable services provided to the United Nations or to an international organisation declared under the United Nations (Privileges and Immunities) Act are exempted from the whole of the service tax otherwise leviable, the Central Government having exercised its powers to supersede an earlier notification; the term international organisation is defined by reference to organisations covered by that Act's schedule.
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