2019 (6) TMI 1710

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..... i Sanjay Kumar, Advocate For The Respondent : Shri Sandeep Kumar Singh Authorised Representative ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Sanjay Kumar learned advocate on behalf of the appellant and Shri Sandeep Kumar Singh learned A.R. on behalf of Revenue, we note that the appellants were providing certain services to UNICEF and they were not payi .....

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..... appellant. We note that the entry for service tax exemption is as follows "services provided to the United Nations for specified international organization". Learned advocate has relied on this Tribunal's decision in the case of Ballset Entertainment Pvt. Ltd. vs. Commissioner of Service Tax, Delhi reported at 2018 (10) G.S.T.L. 372 (Tri.-Del.) wherein it has been observed in Para-5 of the said de .....

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..... entral 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. We note that this Tribunal has already held in the above stated case of Ballset Entertainment Pvt. Ltd. that UNICEF is .....

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