Exempts all taxable services provided for the official use of a foreign diplomatic mission or consular post in India - 033/2007 - Service Tax

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.