Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 27/2012 - Service Tax
New Delhi, the 20th June, 2012
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 taxable services
provided by any person, for the official use of a foreign diplomatic mission or
consular post in India, or for personal use or for the use of the family members
of diplomatic agents or career consular officers posted therein from whole of
the service tax leviable under section 66B of the said Act, subject to the
following conditions, namely:-
- that the foreign diplomatic mission or consular post in India, or
diplomatic agents or career consular officers posted therein, are 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;
- that in case of diplomatic agents or career consular officers posted in
the foreign diplomatic mission or consular post in India, 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;
- that the head of the foreign diplomatic mission or consular post, or any
person of such mission or post authorised by him, shall furnish to the
provider of taxable service, a copy of such certificate duly authenticated
by him or the authorised person, alongwith an undertaking in original,
signed by him or the authorised 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; or for personal use of the said diplomatic agent or career consular
officer or members of his/her family mentioning the unique identification
number as appearing in the identification card issued to them and stating
that the services received are for personal use of the said diplomatic agent
or career consular officer or members of his/her family;
- 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) the 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.
- The invoice or bill, or as the case may be, the challan issued under the
provisions 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 or in case of
diplomatic agents or career consular officers posted in such foreign
diplomatic mission or consular post in India, the unique identification
number of the diplomatic agent or career consular officer, as the case may
be; and
- that the provider of taxable service shall retain the documents referred
to in the conditions (i), (ii) and (iii) alongwith a duplicate copy of the
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 official purpose or for the
personal use or use of their family members shall not be available from the date
of withdrawal of such certificate or identification card, as the case may be.
4. This notification shall come into force on the 1st day of July, 2012.
(Rajkumar Digvijay)
Under Secretary to the Government of India
[F.No. 334 /1/ 2012-TRU]