https://www.taxtmi.com/caselaws?id=446323 CESTAT Allahabad allowed the appeal challenging service tax demand on technical assistance services provided to UNICEF. The appellant had entered into long-term agreements for financial, human resource, and logistics management services across various Indian states. The original authority denied exemption under Notification No.16/2002-ST, claiming UNICEF was not specifically mentioned. However, CESTAT held that UNICEF is covered under the exemption notification, citing consistent tribunal precedents. The tribunal also granted exemption under Notification No.25/2012-ST for the period from July 2012 onwards, being pari-materia with the earlier notification. The impugned order was set aside and service tax demand was quashed. en-us Wed, 27 Sep 2023 00:00:00 +0530 Fri, 01 Dec 2023 09:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446323 CESTAT Allahabad allowed the appeal challenging service tax demand on technical assistance services provided to UNICEF. The appellant had entered into long-term agreements for financial, human resource, and logistics management services across various Indian states. The original authority denied exemption under Notification No.16/2002-ST, claiming UNICEF was not specifically mentioned. However, CESTAT held that UNICEF is covered under the exemption notification, citing consistent tribunal precedents. The tribunal also granted exemption under Notification No.25/2012-ST for the period from July 2012 onwards, being pari-materia with the earlier notification. The impugned order was set aside and service tax demand was quashed. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446323