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Clarification regarding leviability of service tax in respect of services provided by arbitral tribunal and members of such tribunal

Service Tax - 193/03/2016 - Dated:- 18-5-2016 - Circular No.193/03/2016-Service Tax F. No. 356/1/2016-TRU Government of India Department of Revenue Central Board of Excise & Customs New Delhi, the 18th May, 2016 To Principal Chief Commissioners o .....

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ners of Customs and Central Excise (All) Principal Commissioners/Commissioners of Central Excise and Service Tax (All) Principal Commissioners/Commissioners of Service Tax (All) Principal Commissioners/Commissioners LTU/Central Excise/Service Tax (Au .....

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on the arbitral tribunal, with effect from 1.4.2016. 2.1 Services provided by an arbitral tribunal to (i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year, are e .....

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nciliation Act 1996, which is as follows:- arbitral tribunal means a sole arbitrator or a panel of arbitrators 2.2 In the Budget 2016-17, the entry at (c) of Sl. No. 6 of notification No.25/2012-ST, has been omitted with effect from 1.4.2016. It read .....

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r exceeding ₹ 10 lakh) located in the taxable territory, is taxable under reverse charge mechanism and recipient of service is liable to discharge service tax liability [Rule 2(d)(D)(I) of Service Tax Rules, 1994 and Notification No. 30/3012 - .....

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owever, this does not appear to be a correct interpretation of law. Any reference in Service Tax law to an arbitral tribunal necessarily includes the natural persons on the arbitral tribunal, by virtue of clause (d) of Section 2 of the Arbitration an .....

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