Services provided by tribunal

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Dev (Querist)
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09 September 2018 Services provided by tribunal is covered under schedule III, Notification no 13/2017 CT(Rate) and Entry no 45 of Notification no 12/2017 CT(Rate). If it is covered under Schedule III then what is the purpose of stating services provided by tribunal (specifically) in Notification no 13 and 12 ?

Rajesh Kumar

Rajesh Kumar (Expert)
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09 September 2018 Schedule III refers to Courts or Tribunals. Here Tribunals refers to Government created tribunals like ITAT, NCLT etc.
Exemption is there for arbitrators/arbitral tribunal [Entry 45 of Notification 12/2017], which is essentially a private tribunal appointed by private agreement of the parties, and paid for by parties.

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