Clarification regarding leviability of Service Tax in respect of Services provided by arbitral tribunal and members of such tribunal

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...., PATNA-800001. C. No. IV(39)38//Tech/CCE/PAT/14/934-56 Dated: 16-06-2016 TRADE NOTICE NO. 02/2016-17 Attention of the trade is invited to Circular No. 193/03/2016-Service Tax Dated 18.05.2016 issued vide F. No. 356/1/2016-TRU by Government of India, Ministry of Finance, Department of Revenue, CBEC, New Delhi regarding clarification regarding leviability of Service Tax in respect of se....

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..../2012-ST refer]. "Arbitral tribunal" has been assigned the same meaning in the exemption notificati01i 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 asole arbitrator or a panel of arbitrators" 2.2 In the Budget 201017, the entry at (c) of Sl. No. 6 of notification 25/2012-ST has been....

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....ot appear to be a correct :interpretation of law. Any reference in Service Tax law to an "arbitral tribunal" necessarily includes the natural person 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 persons on the said panel, to ....