Diplomatic telephone exemption confined to embassy telephones and mission members of diplomatic rank under amended service tax notification. The notification is amended to insert a proviso clause restricting the benefit for Serial No.97 (Sri Lanka) so that it applies only to telephones of the Embassy and members of the mission holding diplomatic rank; a corresponding schedule entry for serial 97 (Sri Lanka) is also added under the government's statutory amendment power.
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 telephone exemption confined to embassy telephones and mission members of diplomatic rank under amended service tax notification.
The notification is amended to insert a proviso clause restricting the benefit for Serial No.97 (Sri Lanka) so that it applies only to telephones of the Embassy and members of the mission holding diplomatic rank; a corresponding schedule entry for serial 97 (Sri Lanka) is also added under the government's statutory amendment power.
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