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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 of Customs and Central Excise(All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and Service Tax/System/CEI Director General of Audit/Tax Payer Services, Principal Commissioners/ Commissio .....

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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 exempt from services tax [Entry 6(a) of Notification No. 25/2012 - ST refers]. Arbitral tribunal has been assigned the same meaning in the exemption notification No. 25/2012 - ST [paragraph 2(c)] as in clause (d) of Section 2 of the Arbitration and Co .....

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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 - ST (Sl. No. 4) refer]. There is no change in the Budget 2016-17 with respect to the said provisions. 4. It could be argued that service provided by an arbitrator on the panel of arbitrators, to the arbitral tribunal is taxable under forward charge. H .....

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