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CESTAT Delhi Ruling on Service Tax Exemption for United Nations & Related Agencies
Case Law Details
- Case Name
- Corporate Housekeeping Services (India) Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Corporate Housekeeping Services (India) Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
In a recent service tax order Hon’ble CESTAT held that exemption to United Nations is general in nature and services provided to UNDP, UNICEF, UN Women, UN AIDS, UNODC, & UNOPS is available on the basis of Notification 16/2002-ST and mega exemption Notification No. 25/2012-ST dated 20.06.2012 itself.
Highlights of the judgement
√ There is no connection between exemption provided to United Nations and International Organizations as both are independent from each other.
√ Further, the refere...
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