https://www.taxtmi.com/caselaws?id=310987 Services provided to UNICEF were treated as eligible for service tax exemption under Notification No. 16/2002-ST and Notification No. 25/2012-ST because the exemption entry covering services provided to the United Nations and specified international organisations was read broadly enough to include UNICEF. The text notes that earlier Tribunal decisions had already treated UNICEF as within the exemption, and its role as an arm of the United Nations supported that view. The absence of UNICEF's express name in the notification was not accepted as a basis to deny exemption, and the demand was therefore regarded as unsustainable. en-us Mon, 17 Jun 2019 00:00:00 +0530 Thu, 30 Nov 2023 18:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310987 Services provided to UNICEF were treated as eligible for service tax exemption under Notification No. 16/2002-ST and Notification No. 25/2012-ST because the exemption entry covering services provided to the United Nations and specified international organisations was read broadly enough to include UNICEF. The text notes that earlier Tribunal decisions had already treated UNICEF as within the exemption, and its role as an arm of the United Nations supported that view. The absence of UNICEF's express name in the notification was not accepted as a basis to deny exemption, and the demand was therefore regarded as unsustainable. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310987