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 section 66 of the said Act :

Provided that the exemption contained in the notification,—

(i) in respect of Serial Nos. 78, 80 and 86 relating to France, Norway and Spain 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.

(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.

(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

(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.

(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