In exercise of the powers conferred by Section 93 of the Finance Act,1994

Indian Service Tax

Notifications

Effective Date

[Notification No. 6/96-ST, dt. 31/10/1996]

In exercise of the powers conferred by Section 85 of the Finance (No.2) Act, 1996 (33 of 1996), the Central Government hereby appoints the 1st day of November, 1996, as the date on which the said section of the said Act shall come into force.

Exemption

[Notification No. 44/98-ST, dt. 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 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

Sl. No. Name of the Diplomatic Missions Sl. No. Name of the Diplomatic Missions 1. Algeria 34. Netherlands 2. Argentina 35. Namibia 3. Australia 36. Mexico 4. Austria 37. Oman 5. Bahrain 38. Philippines 6. Belarus 39. Poland 7. Belgium 40. Panama 8. Bhutan 41. Qatar 9. Botswana 42. Singapore 10. Cambodia 43. Spain 11. Canada 44. Sri Lanka 12. Cyprus 45. Senegal 13. Colombia 46. Switzerland 14. Croatia 47. Syria 15 Cuba 48 Slovak Republic 16. Czech Republic 49. Tunisia 17. China 50. Turkmienistan 18. Greece 51. Uganda 19. Hungary 52. Ukraine 20. Iraq 53. Uzebkistan 21. Israel 54. Venezuela 22. Iran 55. Zambia 23. Japan 56. Maldives 24. Kenya 57. Bulgaria 25. Korea (DPR) 58. Lebanon 26. Kuwait 59. Palestine 27. Kyrghstan 60. Saudi Arabia 28. Kazakhstan 61. United States of America 29. Lads 62. Holy See 30. Morocco 63. Sahrawi Arab Democratic Republic 31. Mozamibique 64. Brunei 32. Mangolia 65. Finland 33. Nepal 66. Armenia

Case Law

Flashing of advertisement by print media or electronic media cannot be taxable. 2002 (121) Taxmann 287 (Mad.).

Making of neon signboards is not covered under advertising agency. 2002 (141) ELT 770 (New Del. CEGAT).

Constitutional validity of Service Tax on advertising agency has been upheld. 2004 (166) ELT 25 (Ker.).