|
New Delhi,
23rd May, 2007
NOTIFICATION NO. 33/2007-SERVICE TAX
G.S.R. (E)...In exercise of the powers conferred by section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government, being satisfied
that it is necessary in the public interest so to do, hereby exempts all
taxable services specified in section 65 of the said Act provided by any
person, for the official use of a foreign diplomatic mission or consular
post in India, from whole of the service tax leviable under section 66 of
the said Act, namely:-
1. Procedure:- To claim the exemption the following procedure shall be
fulfilled, namely:-
(i) the foreign diplomatic mission or consular post in India, is
issued with a certificate by the Protocol Division of the Ministry of
External Affairs that it is entitled to exemption from service tax, as
stipulated in the certificate, based on the principle of reciprocity;
(ii) the head of such foreign diplomatic mission or consular post, or
any person of such mission or post authorized by him, shall furnish to
the provider of taxable service, a copy of such certificate duly
authenticated by him or such authorized person, alongwith an undertaking
in original, signed by him or such authorized person, bearing running
serial number commencing from a financial year and stating that the
services received are for official purpose of the said foreign
diplomatic mission or consular post;
(iii) the head of such foreign diplomatic mission or consular post or
such authorized person shall maintain an account of such undertakings
issued during a financial year and such account shall contain:-
(a) the serial number and date of issue of such undertakings;
(b) the name and the registration number of the provider of taxable
service; and
(c) the description of taxable service and invoice number.
(iv) the invoice or bill or as the case may be, the challan issued
under the provision contained in rule 4A of the Service Tax Rules, 1994
shall, in addition to the information required to be furnished under the
said rule, contain the serial number and the date of the undertaking
furnished by the said head of foreign diplomatic mission or consular
post; and
(v) the provider of taxable service shall retain the documents
referred to in point number (i) above alongwith a duplicate copy of
invoice issued, for the purposes of verification.
2. In case the Protocol Division of the Ministry of External Affairs,
after having issued a certificate to any foreign diplomatic mission or
consular post in India decides to withdraw it subsequently, it shall
communicate the withdrawal of such certification to the foreign diplomatic
mission or consular post.
3. The exemption from the whole of the service tax granted to the
foreign diplomatic mission or consular post in India for official purpose
shall not be available from the date of withdrawal of such certification
given to them.
[F. No. 137/17/2007-CX.4]
(Ashima Bansal)
Under Secretary to the Government of India
Go to
"Service Tax Update - 2007" Listings
|
