Diplomatic mission service tax exemption requires Protocol certification, ID verification and supplier recordkeeping for tax-free services. Exempts taxable services for official use of foreign diplomatic missions and for personal use of diplomatic agents, career consular officers and family members from service tax, contingent on a Protocol Division certificate based on reciprocity, issuance of unique identification cards for individuals, provision by the head of mission of an authenticated certificate and an original undertaking stating the purpose, supplier retention of these documents, maintenance by the mission of a serial account of undertakings, invoice disclosure of undertaking serial or unique ID, and loss of exemption upon withdrawal of the certificate or ID.
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.
Diplomatic mission service tax exemption requires Protocol certification, ID verification and supplier recordkeeping for tax-free services.
Exempts taxable services for official use of foreign diplomatic missions and for personal use of diplomatic agents, career consular officers and family members from service tax, contingent on a Protocol Division certificate based on reciprocity, issuance of unique identification cards for individuals, provision by the head of mission of an authenticated certificate and an original undertaking stating the purpose, supplier retention of these documents, maintenance by the mission of a serial account of undertakings, invoice disclosure of undertaking serial or unique ID, and loss of exemption upon withdrawal of the certificate or ID.
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