Government of India
Ministry of Finance
(Department of RevenueNOTIFICATION
No. 51/98 Service TaxNew Delhi, dated the 15th June, 1998
G.S.R.(E) In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by an air travel agent in relation to the booking of passage for travel by air to the Diplomatic Missions specified in column (2) of the schedule hereto annexed from the whole of service tax leviable thereon under section 66 of the said Act;
SCHEDULE
Serial Number Name of the Diplomatic Missions (1) (2)
1. Australia 2. Argentina 3. Brunei 4. Botswana 5. Bahrain 6. Brazil 7. Cuba 8. China 9. Cambodia 10. Ethopia 11. Korea (Republic) 12. Korea (Democratic Peoples Republic) 13. Lebanon 14. Morocco 15. Finland 16. Nepal 17. Panama 18. Phillippines 19. Qatar 20. Singapore 21. Vietnam 22. Uzbekistan 23. Zambia 24. Iraq 25. Japan 26. Kazakshtan 27. Mexico 28. Palestine 29. Sweden 30. Sri Lanka 31. United States of America 32. Holy See 33. Sahrawi Arab Democratic Republic (SANGHAMITRA PANDA)
DIRECTOR(F. No. 175/1/98-CX.4)