Exemption to diplomatic services clarified, limiting telephone coverage and expanding the list of covered missions. Amendment substitutes the proviso to clarify telephone-related exemptions: for France, Norway and Spain limited to Embassy building and Ambassador's residence; for Singapore, Thailand and Burkina Faso limited to official telephones; for Bahrain limited to telephones of the Consulate General in Mumbai. It also inserts additional country entries into the Schedule of Notification No. 5/96-Service Tax, thereby expanding the list of missions covered by the exemption framework.
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Exemption to diplomatic services clarified, limiting telephone coverage and expanding the list of covered missions.
Amendment substitutes the proviso to clarify telephone-related exemptions: for France, Norway and Spain limited to Embassy building and Ambassador's residence; for Singapore, Thailand and Burkina Faso limited to official telephones; for Bahrain limited to telephones of the Consulate General in Mumbai. It also inserts additional country entries into the Schedule of Notification No. 5/96-Service Tax, thereby expanding the list of missions covered by the exemption framework.
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