Clarification regarding leviability of service tax in respect of services provided by arbitral tribunal and members of such tribunal

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....Customs and Central Excise(All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and Service Tax/System/CEI Director General of Audit/Tax Payer Services, Principal Commissioners/ Commissioners of Customs and Central Excise (All) Principal Commissioners/Commissioners of Central Excise and Service Tax (All) Principal Commissioners/C....

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.... 25/2012 - ST refers]. "Arbitral tribunal" has been assigned the same meaning in the exemption notification No. 25/2012 - ST [paragraph 2(c)] as in clause (d) of Section 2 of the Arbitration and Conciliation Act 1996, which is as follows:- "arbitral tribunal means a sole arbitrator or a panel of arbitrators" 2.2 In the Budget 2016-17, the entry at (c) of Sl. No. 6 of notification No.25/2012-ST,....

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....harge. However, this does not appear to be a correct interpretation of law. Any reference in Service Tax law to an "arbitral tribunal" necessarily includes the natural persons on the arbitral tribunal, by virtue of clause (d) of Section 2 of the Arbitration and Conciliation Act, 1996. Services are provided or agreed to be provided by the panel of arbitrators, as comprising the several natural pers....