Exemption to security agency providing service to diplomatic missions or members thereof holding diplomatic status of the specified countries. - 001/01 - Service Tax
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Service tax exemption for security services to diplomatic missions removes tax liability for specified foreign missions. Exemption of service tax is granted for security agencies supplying security of any property or person to diplomatic missions or members holding diplomatic status of the countries listed in the Schedule, under section 93 of the Finance Act, 1994, thereby exempting such taxable services from service tax under section 66; the exemption was notified and later amended to add a listed mission, and was subsequently rescinded by a later notification.
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.
Service tax exemption for security services to diplomatic missions removes tax liability for specified foreign missions.
Exemption of service tax is granted for security agencies supplying security of any property or person to diplomatic missions or members holding diplomatic status of the countries listed in the Schedule, under section 93 of the Finance Act, 1994, thereby exempting such taxable services from service tax under section 66; the exemption was notified and later amended to add a listed mission, and was subsequently rescinded by a later notification.
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