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of <h1>Tribunal Grants Service Tax Exemption for Appellants' Services to UNICEF, Overturns Rs.7 Crore Liability.</h1> The Tribunal allowed the appeal, granting service tax exemption to the appellants for services provided to UNICEF. It held that UNICEF was covered by ... Exemption form Service Tax - providing certain services to UNICEF - Applicability of N/N. 16/2002-ST dated 02/08/2002 and N/N. 25/2012-ST dated 20/06/2012 - HELD 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-ST dated 02/08/2002 exemption for services provided to UNICEF is not covered by said service tax Notification - it is noted that this Tribunal has already held in the above stated case of Ballset Entertainment Pvt. Ltd. that UNICEF is covered by said Notification No.16/2002-ST by following said decision of this Tribunal, it is held that the appellants were entitled for exemption under Notification No.16/2002-ST dated 02/08/2002 for services provided to United Nations as also by identically worded Notification No.25/2012-ST dated 20/06/2012 for period subsequent to 01/07/2012. The impugned order set aside - appeal allowed. Issues:1. Interpretation of service tax exemption notifications for services provided to UNICEF.2. Applicability of Central Excise & Customs Notifications in deciding service tax matters.Analysis:1. The case involved the interpretation of service tax exemption notifications for services provided to UNICEF. The appellants were providing services to UNICEF and believed they were exempt from paying service tax under Notification No.16/2002-ST and Notification No.25/2012-ST. However, proceedings were initiated against them for recovery of service tax amounting to around Rs.7 crores for the period from 01/04/2011 to 30/09/2015. The Original Authority denied the exemption, citing that UNICEF was not specifically mentioned in the service tax notifications. The appellant argued that UNICEF fell under the exemption for 'services provided to the United Nations for specified international organization' based on previous Tribunal decisions. The Tribunal, after considering submissions and records, held that UNICEF was covered by Notification No.16/2002-ST and allowed the appeal, granting the exemption to the appellants.2. The Tribunal also addressed the issue of the applicability of Central Excise & Customs Notifications in deciding service tax matters. The Original Authority had relied on Central Excise & Customs Notifications to deny the exemption for services provided to UNICEF under the service tax notifications. However, the Tribunal followed its previous decision and held that UNICEF was indeed covered by the service tax notifications, emphasizing that the appellants were entitled to the exemption under Notification No.16/2002-ST and Notification No.25/2012-ST. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellants.
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