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2nd
August, 2002
Notification No.16/2002-Service Tax
In exercise of the powers
conferred by section 93 of the Finance Act, 1994 (32 of 1994), and in
supersession of the notification of the Government of India, in the Ministry of
Finance, Department of Revenue vide GSR 205(E), 24th April, 1998, the
Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts all the taxable services specified in section 65 of the
said Act provided by any person, to the United Nations or an International
Organisation, from the whole of the service tax leviable under section 66 of the
said Act.
EXPLANATION:- For the purposes of this notification, "International Organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.
Suraksha
Katiyar
Under Secretary to the Government of