Exemption for diplomatic telephone services: telegraph authority services to listed missions exempt from service tax with location and rank limits. Exemption is granted for taxable telegraph authority services relating to telephone connections provided to the diplomatic missions listed in the Schedule, relieving those services from service tax under the Finance Act, 1994. The exemption is subject to mission-specific provisos limiting applicability to embassy buildings and ambassadorial residences, to official telephones only, to consulate general telephones at a specified location, or to members of the mission holding diplomatic rank. The Schedule and footnotes record subsequent insertions, substitutions and omissions; the notification was later rescinded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for diplomatic telephone services: telegraph authority services to listed missions exempt from service tax with location and rank limits.
Exemption is granted for taxable telegraph authority services relating to telephone connections provided to the diplomatic missions listed in the Schedule, relieving those services from service tax under the Finance Act, 1994. The exemption is subject to mission-specific provisos limiting applicability to embassy buildings and ambassadorial residences, to official telephones only, to consulate general telephones at a specified location, or to members of the mission holding diplomatic rank. The Schedule and footnotes record subsequent insertions, substitutions and omissions; the notification was later rescinded.
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