TMI Blog2023 (12) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... aid 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancial 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 27.12.2013 by the department for the period 01.04.2011 to 31.03.2013 wherein it was observed that the Appellant had claimed the exemption in respect of services provided to United Nation International Children's Emergency Fund (UNICEF). However, the department alleged that the Appellant is not eligible for exemption under entry no. 1 of Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 in respect of services provided to UNICEF. 4. Based on the above allegations and in continuation of previous SCN dated 19.09.2016 for the period 01.04.2011 to 30.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 the organs of the United Nations. It is amply clear that the UNICEF is a subsidiary organ of the United Nations which was created by the United Nations General Assembly by virtue of Article 22 of the UN Charter. Further, it is submitted that the website of UNO recognizes UNICEF as its arm and also, they share their logo. Learned counsel has placed reliance on an agreement dated 05.04.1978 entered into between the UNICEF and the Government of India, wherein it has been mentioned that UNICEF is an organ of the United Nations . Learned counsel has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant 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. We note that learned Original Authority has observed that under Notification No.108/95-CE dated 28/08/1995 as well as under Notification No.84/97-Cus dated 11/11/1997 UNICEF is specifically mentioned whereas in service tax Notification UNICEF i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provided therein all the entities of United Nations are covered in the exemption. Therefore, if any entity falls under the umbrella of United Nations, all those entities are covered under the explanation in the exemption notification and apart from those entities, if there are other entities which may or may not part of United Nations, but listed in Schedule to Section 3 of the United Nations (Privileges and Immunities) Act, 1947, those entities will be covered under International organization . Therefore, the Schedule to Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 perusal of these bills make it clear that the services are for UNICEF though the bill is raised through M/s. Lintas India (P) Ltd. We find in such situation, denial of exemption under Notification No. 16/2002-S.T. will not be sustainable. Accordingly, the claim of the appellant is accepted for such exemption. 15. We note that 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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