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Exemption to services for use of foreign Diplomatic Mission/consular post in India or family members of diplomatic agents or career consular officers posted therein

Exemption to services for use of foreign Diplomatic Mission/consular post in India or family members of diplomatic agents or career consular officers posted therein :

Following services are exempt from service tax:-

(i) All taxable services provided by any person to foreign diplomatic missions or consular posts in India for their official use.

(ii) All taxable services provided by any person for personal use or for the use of the family members of diplomatic agents or career consular officers posted therein.

The Notification also prescribes the procedure for availing the said exemption.

[Notification No. 27/2012 ST dated 20.06.2012]

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