Exempts all taxable services provided for the personal use or for the use of the family members of diplomatic agents or career consular officers posted in a foreign diplomatic mission or consular post in India - 034/2007 - Service Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Diplomatic service tax exemption: personal services for diplomats and family exempt when certified and documented under procedures. All taxable services for personal use of diplomatic agents or career consular officers and their family members are exempt from service tax when the Protocol Division issues a reciprocity-based certificate and an identification card with a unique number; the head of mission furnishes an authenticated certificate and a numbered undertaking referencing that unique number; accounts of undertakings, invoice annotations, and retention of identification, certificate and invoice copies by the service provider are required; withdrawal of certificate or identification card terminates the exemption.
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 service tax exemption: personal services for diplomats and family exempt when certified and documented under procedures.
All taxable services for personal use of diplomatic agents or career consular officers and their family members are exempt from service tax when the Protocol Division issues a reciprocity-based certificate and an identification card with a unique number; the head of mission furnishes an authenticated certificate and a numbered undertaking referencing that unique number; accounts of undertakings, invoice annotations, and retention of identification, certificate and invoice copies by the service provider are required; withdrawal of certificate or identification card terminates the exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.