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TMI BlogProcedure for granting exemption from service tax to taxable services provided to foreign missions/ consulates and to the personnel posted there in India --regX X X X Extracts X X X X X X X X Extracts X X X X ..... s provided to foreign missions/ consulates and to the personnel posted there in India --reg Please refer to discussions held on the above subject between the Department of Revenue and the Ministry of External Affairs. Presently 'service specific exemptions' are available to certain specified foreign missions/ consulates (vide notification Nos. 5/96-ST , 10/96-ST , 44/98-ST , 50/98-ST , 51/98-ST and 1/2001-ST ), while for UN and other International Organizations a general exemption is available under Not. No.16/2002-ST . It was observed that the present service tax exemption scheme to foreign missions/ consulates and their personnel is selective and is not flexible enough to be useful for negotiations with other countries, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is issued with an entitlement certificate (with or without any conditions) on the principle of reciprocity, by the Protocol Division of the Ministry of External Affairs (MEA). 3.2 PROCEDURE: STEP 1.- ISSUANCE OF CERTIFCATE BY MEA The Protocol Division of the MEA may issue a certificate entitling a foreign diplomatic mission or consular post in India, to receive tax free services for their official use based on the principle of reciprocity. The certificate would remain valid, till it is withdrawn, modified, annulled by MEA; The head of the mission/consular post after receiving such certificate, would communicate to the MEA the name and the specimen signature of the person (which may be either the head of the mission/ con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The service provider shall retain the authenticated copy of the certificate and the undertaking (in original) for future verification. In case there is reason to believe that the scheme is being misused or that the bonafides of any certificate is prima facie in doubt and it is necessary to compare the signature of the authorized person appearing on such certificate or the undertaking, the same can be done by comparing with the specimen signature available with the Protocol Division of MEA. If in future the Protocol Division withdraws such facilities, it shall communicate to the foreign diplomatic mission or consular post of such withdrawal. The Protocol Division would also inform the Department of Revenue (Commissioner of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would remain valid, till it is withdrawn, modified, annulled by MEA; The head of the mission/consular post would communicate to the MEA the name and the specimen signature of the person (which may be either the head of the mission/ consular post or a person posted in such office and has been authorized by the head of the mission) who would authenticate the copy of the certificate and issue undertakings in original for the agents or career consular officers working in such diplomatic mission or counselor post in India. STEP 2.- AVAILMENT OF EXEMPTION The head of such foreign diplomatic mission or consular post (or the officer authorized by him) would issue, (i) a copy of such certificate duly authenticated by him; (ii) a signe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or that the bonafides of any certificate is prima facie in doubt and it is necessary to compare the signature of the authorized person appearing on such certificate or the undertaking, the same can be done by comparing with the specimen signature available with the Protocol Division of MEA. If in future the Protocol Division withdraws such facilities or identification card, it shall communicate to the foreign diplomatic mission or consular post, of such withdrawal. The Protocol Division would also communicate to the Department of Revenue (Commissioner of Service Tax, Central Board of Excise and Customs, North Block, New Delhi) about such withdrawal. The benefit contained in this notification shall not be available from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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