9911796707
TMI Blog2023 (12) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ltancy, market research & public opinion polling, business & management consultancy. The Appellant is registered with the Service Tax Department vide STC No. AAFCP9244FSD001 dated 02.09.2011 under the taxable category of "Management or Business Consultant Service", "Rent a Cab Scheme Operator Service", "Security/Detective Agency Service", "Business Support Service" and Other Taxable Service. During the disputed period i.e. 01.10.2015 ο 30.06.2017, the 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. 3. An audit of records of the Appellant was conducted on 27.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the Central Government vide Entry No. 1 of Notification No. 25/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 has exempted services provided to United Nations or a specified International organization from the whole of Service Tax leviable thereon under Section 66B of the Finance Act, 1994. Relevant extract of the said notification is reproduced as under:- "Services provided to the United Nations or a specified international organization"; 7. Learned counsel for the Appellant also submits that the UNICEF to whom the Appellant is providing services can be called as "United Nations" or "Specified International Organisation". For this, it is necessary to look into Article 7 of the Charter III of the United Nations which talks about th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-ST. 9. Learned counsel for the appellant has also placed reliance upon the following judgments:- (i) AC NIELSON ORG. MARG PVT. LTD. vs. COMMISSIONER OF S.T., MUMBAΙ-ΙΙ 2018 (12) G.S.T.L. 322 (Tri.- Mumbai) (ii) BALLSET ENTERTAINMENT P. LTD. vs. COMMISSIONER OF SERVICE TAX, DELHI 2018 (10) G.S.T.L. 372 (Tri.-Del.) 10. Learned Departmental Representative appearing on behalf of the respondent has reiterated the findings given in the impugned order. 11. Heard both sides and perused the appeal records. 12. We note 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 Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfied that it is necessary in the public interest so to do, hereby exempts all the taxable services specified in Section 65 of the said Act provided by any person, to the United Nations or an International Organisation, from whole of the service tax leviable under Section 66 of the said Act. Explanation. - For the purposes of this notification, "International Organization" means an international organisation declared by the Central Government in pursuance of Section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply." From the reading of the above notification and explanation thereof, it is seen that the definition of international organization as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under Notification No. 16/2002-S.T. on the ground that the services were provided by the appellant to M/s. Lintas India (P) Ltd. and not to UNICEF. Notification No. 16/2002-S.T. exempts all taxable services provided by any person to the United Nations or an international organization as declared by the Government. UNICEF is covered by the exemption notification. We have perused various bills raised by the appellant to receive the consideration for such services. Though the bills were raised in the name of M/s. Lintas India (P) Ltd., the nature of service is clearly mentioned as charges towards branding cost of three UNICEF Van, UNICEF Girl Star activities, cost of UNICEF Float Operational for 30 days, branding of Van for UNICEF. A perus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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