Service tax exemption for foreign missions and diplomats hinges on MEA-issued entitlement certificates and authenticated undertakings. Service tax exemption applies to taxable services supplied to foreign diplomatic missions/consular posts for official use and to diplomatic agents or career consular officers for personal use, subject to an entitlement certificate issued by the Protocol Division of MEA on the principle of reciprocity. For official-use exemptions an authenticated copy of the certificate plus an original signed undertaking with running serial number must be furnished to service providers, who must record the undertaking reference on invoices and retain documents for verification. For personal-use exemptions a photo-identification card with unique serial number and an authenticated photocopy must also be furnished and recorded. MEA notifies withdrawal to revenue authorities and benefits cease from withdrawal date.