https://www.taxtmi.com/caselaws?id=128898 Consulting engineering services rendered to the United Nations Development Programme for the period before 2-8-2002 were held not to qualify for exemption from service tax under the then-applicable notification framework. Notification No. 16/2002-ST operated only from 2-8-2002 and replaced the earlier regime, while Notification No. 43/1998 did not exempt consulting engineers merely because the services were supplied to the United Nations or another international organization. The exemption claim for the prior period was therefore rejected, and pre-deposit of the service tax was directed, with stay of penalties made conditional on compliance. en-us Tue, 17 Mar 2009 00:00:00 +0530 Sat, 13 Apr 2013 12:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128898 Consulting engineering services rendered to the United Nations Development Programme for the period before 2-8-2002 were held not to qualify for exemption from service tax under the then-applicable notification framework. Notification No. 16/2002-ST operated only from 2-8-2002 and replaced the earlier regime, while Notification No. 43/1998 did not exempt consulting engineers merely because the services were supplied to the United Nations or another international organization. The exemption claim for the prior period was therefore rejected, and pre-deposit of the service tax was directed, with stay of penalties made conditional on compliance. Case-Laws Service Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128898