Diplomatic mission service tax exemption subject to certification, documented undertaking, invoice notation and retention obligations. Exempts all taxable services provided for the official use of a foreign diplomatic mission or consular post in India, conditional on a Protocol Division certificate based on reciprocity. The head of mission or authorised person must provide the service provider a duly authenticated copy of that certificate and an original, serially numbered undertaking stating the services are for official purposes; maintain a record of undertakings with provider and invoice details; ensure invoices cite the undertaking serial number and date; and the provider must retain documents for verification. Withdrawal of the certificate terminates the exemption from the date of withdrawal.
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 subject to certification, documented undertaking, invoice notation and retention obligations.
Exempts all taxable services provided for the official use of a foreign diplomatic mission or consular post in India, conditional on a Protocol Division certificate based on reciprocity. The head of mission or authorised person must provide the service provider a duly authenticated copy of that certificate and an original, serially numbered undertaking stating the services are for official purposes; maintain a record of undertakings with provider and invoice details; ensure invoices cite the undertaking serial number and date; and the provider must retain documents for verification. Withdrawal of the certificate terminates the exemption from the date of withdrawal.
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