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2023 (12) TMI 7 - CESTAT ALLAHABADExemption under entry no. 1 of Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 in respect of services provided to UNICEF - Appellant entered into Long Term Agreements with UNICEF for providing technical assistance towards financial human resource management and logistics management for various programs of UNICEF in different states of India - HELD THAT:- The appellant was providing certain services to UNICEF and was not paying service tax in respect of said services in view of the understanding that services provided to UNICEF are covered by exemption Notification No.16/2002-ST dated 02/08/2002 and Notification No.25/2012-ST dated 20/06/2012 for the period with effect from 01/07/2012. Therefore, proceedings were initiated against the Appellant through show cause notice dated 19/09/2016 for recovery of service tax for the period from 01/04/2011 to 30/09/2015. 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. Thus exemption for the services provided to UNICEF is not covered by said service tax Notification. On the contrary Tribunal has held in various cases that UNICEF is covered by exemption Notification No.16/2002-ST. The Appellant is entitled for exemption under Notification No.16/2002-ST dated 02/08/2002 for services provided to UNICEF. Exemption under Notification No.25/2012-ST dated 20/06/2012 for period subsequent to 01/07/2012 which is pari-materia with the Notification No 16/2002-ST will be admissible - the impugned order set aside - appeal allowed.
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