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2019 (6) TMI 1710 - CESTAT ALLAHABADExemption form Service Tax - providing certain services to UNICEF - Applicability of N/N. 16/2002-ST dated 02/08/2002 and N/N. 25/2012-ST dated 20/06/2012 - HELD THAT:- The Original Authority has taken Central Excise & Customs Notification into consideration to decide the matter related to service tax and held that since UNICEF is not mentioned in Notification No.16/2002-ST dated 02/08/2002 exemption for services provided to UNICEF is not covered by said service tax Notification - it is noted that this Tribunal has already held in the above stated case of Ballset Entertainment Pvt. Ltd. that UNICEF is covered by said Notification No.16/2002-ST by following said decision of this Tribunal, it is held that the appellants were entitled for exemption under Notification No.16/2002-ST dated 02/08/2002 for services provided to United Nations as also by identically worded Notification No.25/2012-ST dated 20/06/2012 for period subsequent to 01/07/2012. The impugned order set aside - appeal allowed.
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