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Exemption to services provided by telegraph authority to the specified Diplomatic Missions - 005/96 - Service TaxExtract This Notification has been rescinded by Notification No. 35/2007 dated 23/5/2007 Exemption to services provided by telegraph authority to the specified Diplomatic Missions [Notification No. 5/96-S.T., dated 3-4-1996 [GSR No.174(E)] [As amended by Notifications No.9/96-S.T., dated 26-11-1996 , No.14/97-S.T, dated 14-2-1997 ; No.16/97-S.T, dated 23-5-1997 ; No.36/97-S.T, dated 22-8-1997 ; No.3/2001-S.T, dated 3-7-2001 ; No.3/2002-S.T, dated 19-3-2002 ; No.4/2002-S.T, dated 3-5-2002 and No.5/2002-S.T, dated 8-5-2002 .] 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 the telegraph authority to the Diplomatic Missions or members thereof specified in column (2) of the Schedule hereto annexed in relation to telephone connections, from the whole of Service Tax leviable thereon under 4 Section 66 of the said Act : 4 Provided that the exemption contained in the notification, - (i) in respect of serial Nos. 6 75, 78, 80, 86 and 93 relating to Brazil, France, Norway, Spain and Ireland respectively, shall be applicable in respect of telephones of the Embassy Building and the Ambassador's residence; (ii) in respect of Serial No. 83, 87 and 88 relating to Singapore, Thailand and Burkina Faso respectively, shall be applicable in respect of official telephones only; (iii) in respect of serial No. 91 relating to Bahrain, shall be applicable in respect of telephones of Consulate General in Mumbai. 8 [ (iv) in respect of serial No. 95 relating to Uruguay , shall be applicable in respect of telephones of the Embassy and members of the mission holding diplomatic rank only.] 9 [ (v) in respect of Serial No.96 relating to Belarus, shall be applicable in respect of telephones of the Embassy and members of the mission holding diplomatic rank only;] 10 [ (vi) in respect of Serial No. 97 relating to Sri Lanka , shall be applicable in respect of telephones of the Embassy and members of the mission holding diplomatic rank only.] 11 [ (vii) in respect of serial No.98 relating to Armenia, shall be applicable in respect of telephones of the Embassy and members of mission holding diplomatic rank only;] SCHEDULE S. No. Name of the Diplomatic Missions S. No. Name of the Diplomatic Missions 1. Australia 2. Bhutan 3. Botswana 4. Brunei 5. Bulgaria 6. Combodia 7. Canada 8. Cyprus 9. Denmark 10. Finland 11. Oman 12. Pakistan 13. Panama 14. Poland 15. Qatar 16. Russian Federation 17. Saudi Arabia 18. Sudan 19. Switzerland 20 Tanzania 21. Germany 22. Greece 23. Hong Kong 24. Iraq 25. Jamaica 26. Japan 27. Kenya 28. Republic of Korea 29. Kuwait 30. Laos 31. Angola 32. Mauritius 33. Mongolia 34. Morocco 35. Mozambique 36. Myanmar 37. Netherlands 38. Nigeria 39. Trinidad Tabago 40. Tunisia 41. Turkey 42. Uganda 43. Syria 44. United Arab Emirates 45. Uzbekistan 46. Yugoslavia 47. Zambia 48. Yemen 49. Portugal 50. Kazakistan 51. Lebanon 52. Turkmenistan 53. Kyrghyzstan 54. Tajikistan 55. D.P.R. Korea 1 56. Afghanistan 57. 1 Austria 1 58. Algeria 59. 1 Cuba 1 60. Colombia 61. 1 Croatia 1 62. Czech-Republic 63. 1 Ghana 1 64. Hungary 65 2 Omitted 1 66 Israel 67 1 Namibia 1 68 Holysee 69 1 Iran 1 70 Sweden 71 1 Vietnam 1 72 Sahrawi Arab Democratic Republic 73 1 Palestine 1 74 Zaire 75 1 Brazil 1 76 Somalia 77 1 Argentina 1 78 France 79 3 Mexico 80 3 Norway 81 3 Egypt 82 5 Libya 83 5 Singapore 84 5 Zimbabwe 85 5 Slovak Republic 86 5 Spain 87 5 Thailand 88 5 Burkina Faso 89 5 Phillipines 90 5 Italy 91 5 Baharain 92 5 Indonesia 93 7 Ireland 94 7 United States of America 95 8 Uruguay 96 9 Belarus 97 10 Sri Lanka 98 11 Armenia *********************** Note : 1 Has been inserted vide Notification No. 9/96 ST dated 26/11/1996 2. Has been Omitted vide Notification No. 14/97 ST dated 14/2/1997 , before it was read as, "Democratic People's Republic of Korea ". 3. Has been inserted vide Notification No. 14/97 ST dated 14/2/1997 4. Substituted vide Notification No. 16/97 ST dated 23/5/1997 , Earlier Substituted vide Notification No. 14/97 dated 14/2/1997 as "section 66 of the said Act : Provided that the exemption contained in this notification in respect of serial No. 78 relating to France and serial No. 80 relating to Norway shall be applicable in respect of telephones of the Embassy Building and the Ambassador's residence" before it was read as "section 66 of the said Act". 5. Has been inserted vide Notification No. 16/97 ST dated 23/5/1997 6. For the figures and words "78, 80 and 86 relating to France , Norway and Spain " , the figures and words "75, 78, 80, 86 and 93 relating to Brazil , France , Norway , Spain and Ireland " have been substituted vide Notification No. 36/97 dated 22/8/1997 7. Has been inserted vide Notification No. 36/97 dated 22/8/1997 8. Has been inserted vide Notification No. 3/2001 ST dated 3/7/2001 9. Has been inserted vide Notification No. 3/2002 ST dated 19/3/2002 10. Has been inserted vide Notification No. 4/2002 ST dated 3/5/2002 11. Has been inserted vide Notification No. 5/2002 ST dated 8/5/2002
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