Notification No. 45/98-Service Tax, Dated: 22.01.1998

Notification No. 45/98-S.T.,

Dated 22-1-1998

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 any advertising agency or courier agency to the United Nations or an international organisation from the whole of service tax leviable thereon under section 66 of the said Act.

Explanation – For the purpose 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.