https://www.taxtmi.com/caselaws?id=755331 CESTAT New Delhi held that services provided to UN agencies including UNDP, UNICEF, UN Women, UN AIDS, UNODC, and UNOPS are exempt under Notification No. 25/2012-ST without requiring separate government notification. The demand for these services was set aside. Services to educational institutions during 2014-15 were also exempted. However, claims regarding services rendered in J&K and to SEZ units were remanded to adjudicating authority for fresh consideration with opportunity to submit corroborative evidence. Extended limitation period was not invoked due to lack of evidence showing positive suppression. Penalties under sections 77-78 were dropped. en-us Tue, 09 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755331 CESTAT New Delhi held that services provided to UN agencies including UNDP, UNICEF, UN Women, UN AIDS, UNODC, and UNOPS are exempt under Notification No. 25/2012-ST without requiring separate government notification. The demand for these services was set aside. Services to educational institutions during 2014-15 were also exempted. However, claims regarding services rendered in J&K and to SEZ units were remanded to adjudicating authority for fresh consideration with opportunity to submit corroborative evidence. Extended limitation period was not invoked due to lack of evidence showing positive suppression. Penalties under sections 77-78 were dropped. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755331