Diplomatic mission services exempt under negative list, excluding offices of international organizations, removing service tax coverage for such missions. Services provided by a foreign diplomatic mission located in India are within the negative list and thereby exempt from service taxation when supplied to the mission or to diplomatic family members; this exclusion does not apply to services provided by offices or establishments of international organisations. The applicable territorial scope for this treatment uses the statutory definition of 'India,' including territorial waters, continental shelf, exclusive economic zone, seabed, subsoil and airspace, and specified maritime installations.
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Provisions expressly mentioned in the judgment/order text.
Diplomatic mission services exempt under negative list, excluding offices of international organizations, removing service tax coverage for such missions.
Services provided by a foreign diplomatic mission located in India are within the negative list and thereby exempt from service taxation when supplied to the mission or to diplomatic family members; this exclusion does not apply to services provided by offices or establishments of international organisations. The applicable territorial scope for this treatment uses the statutory definition of "India," including territorial waters, continental shelf, exclusive economic zone, seabed, subsoil and airspace, and specified maritime installations.
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