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New Delhi,
23rd May, 2007
NOTIFICATION NO. 34 /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 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, 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 Protocol Division of the Ministry of External Affairs issues
a certificate that the diplomatic agents or career consular officers
posted in such foreign diplomatic mission or consular post in India, are
entitled to exemption from service tax, as stipulated in the certificate
based on the principle of reciprocity;
(ii) the Protocol Division of the Ministry of External Affairs or the
Protocol Department of the State concerned issues to each of such
diplomatic agent or career consular officer 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) 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 alongwith an undertaking in original, signed by
him, bearing running serial number commencing from a financial year and
the unique identification number as appearing in the identification card
issued to the diplomatic agent or career consular officer and stating
that the services received are for personal use of the said diplomatic
agent or career consular officer of members of his/her family;
(iv) the head of such foreign diplomatic 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, designation and unique identification number of the
diplomatic agent or career consular officer in favour of whom such
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.
(v) 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 such undertaking
and the unique identification number of the diplomatic agent or career
consular officer; and
(vi) the provider of taxable service shall retain the documents
referred to in point numbers (ii) and (iii) 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 or as the case may be the identification card
issued to a diplomatic agent or career consular officer, decides to
withdraw any one or both of them subsequently, it shall communicate the
withdrawal of such certificate or identification card, as the case may be,
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 the personal use
or use of their family members shall not be available from the date of
withdrawal of such certification or identification card or as the case may
be.
[F. No. 137/17/2007-CX.4]
Ashima Bansal
Under Secretary to the Government of India
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