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2
nd
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), 24
th
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 India .
F.No.149/03/2002-CX.4
notifications no 16 2002 service tax | iKargos