CESTAT Delhi Ruling on Service Tax Exemption for United Nations & Related Agencies

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...