1. In exercise of the powers conferred by section
93 of the Finance Act, 1994.
2. This
notification shall come into force on the 1st day of July, 2012.
Central Government exempts taxable services
provided by any person, from whole of the service tax leviable under section 66B of the said Act , for the following:
(1) official use of a foreign diplomatic mission
or consular
post in India, or
(2) or for personal use or for the use of the family members of
diplomatic agents or career consular officers.
Conditions:
(i) Entitled to exemption from service tax, as
stipulated in the certificate issued by the Protocol Division of the Ministry of
External Affairs, based on the principle of reciprocity.
(ii) The Protocol Division of the Ministry of External
Affairs / Protocol Department of the State concerned issues to each of them an
identification card bearing unique identification number and containing a
photograph and name of such diplomatic agent or career consular officer and the
name of the foreign diplomatic mission or consular post in India, where he is
posted;
(iii) that
the head of the foreign diplomatic mission or consular post, or any person of
such mission or post authorised by him,
(1)shall furnish to the provider of
taxable service, a copy of such certificate duly authenticated , along with an
undertaking in original, signed,
(2)bearing running serial number
commencing from a financial year and stating that the services received are for
official purpose / or for personal use / family members mentioning the unique identification number.
(iv) that
the head of the foreign diplomatic mission or consular post or the authorized
person shall maintain an account of the undertakings issued during a financial
year and the account shall contain;-
(a)
serial number and date of issue of the undertakings;
(b) in case of
personal use of diplomatic agents or career consular officers posted in
the foreign diplomatic mission or
consular post in India, the name, designation and unique identification number
of the diplomatic agent or career consular officer in favour of whom the
undertaking has been issued;
(c) the name and the registration number of the provider of
taxable service; and
(d) the
description of taxable service and invoice number.
(v) The
invoice or bill, shall contain the serial number and the date of the
undertaking furnished by the said head of foreign diplomatic mission/ consular post /of diplomatic agents / career
consular officers and their unique identification number .
(vi) that
the provider of taxable service shall retain the documents referred to in the
conditions (i), (ii) and (iii) along with a duplicate copy of the invoice
issued, for the purposes of verification.
2. In case the Protocol Division of the Ministry of External
Affairs, if decides to withdraw the certificate or identification card, it shall communicate the withdrawal to the
foreign diplomatic mission or consular post.
3. The exemption shall not be available from the date of
withdrawal of such certificate or identification card, as the case may be.
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