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of <h1>India exempts arbitral tribunal services from tax under section 93(1) of Finance Act, 1994; later rescinded in 2012.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 45/2011 on September 12, 2011, exempting taxable services provided by an arbitral tribunal to any business entity in respect of arbitration. This exemption was enacted under the authority of section 93(1) of the Finance Act, 1994, and aimed to serve the public interest. The notification came into effect upon its publication in the Official Gazette. However, it was later rescinded by Notification No. 34/2012 on June 20, 2012.
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