https://www.taxtmi.com/caselaws?id=787274 Exemption for specified services provided to foreign diplomatic missions under Notification No. 27/2012-ST requires satisfaction of its documentary conditions in addition to substantive eligibility. Where service provision to diplomatic missions is undisputed and required certificates have been obtained or later produced, verification of those certificates may determine the extent of exemption. A remand limited to factual and documentary verification does not dispense with mandatory notification conditions and generally does not raise a substantial question of law under the statutory appellate framework. Conditional exemption may therefore be granted only for compliant transactions, with penalties set aside and cum-duty benefit extended where applicable. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787274 Exemption for specified services provided to foreign diplomatic missions under Notification No. 27/2012-ST requires satisfaction of its documentary conditions in addition to substantive eligibility. Where service provision to diplomatic missions is undisputed and required certificates have been obtained or later produced, verification of those certificates may determine the extent of exemption. A remand limited to factual and documentary verification does not dispense with mandatory notification conditions and generally does not raise a substantial question of law under the statutory appellate framework. Conditional exemption may therefore be granted only for compliant transactions, with penalties set aside and cum-duty benefit extended where applicable. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787274