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2012 (5) TMI 404 - CESTAT, NEW DELHIActivity of sponsoring the IPL - sponsorship service - section 65 (99a) of Finance Act, 1994 read with sub-clause (zzzn) of section 65(105) - sponsorship is in relation to sports events - Circular Letter D.O.F. No. 334/1/2010-TRU, dt. 26.2.2010 - held that:- admittedly, sponsorship of sports event, is not covered by the definition of sponsorship appearing in the relevant provisions of the Finance Act. The adjudicating authority for arriving at finding against the appellant has simpliciter followed the Board's circular. - IPL was considered a cricket tournament, as is clearly shown in the official website of IPL and as such, has to be considered as sport event. The Commissioner, as independent quasi-judicial authority was under legal obligation, independently was required to examine the issue before him instead of following the Board's circulars. It is only in respect of those circulars which are in favour of the assessee that the departmental officer cannot take view against the same and are required to follow the said circulars in favour of the assessee. Prima facie, the existing provisions of Finance Act provide an exclusion of said cricket match etc. from ambit of service tax and legislative intent is there to amend the same so as to bring the same into service tax net. - Stay granted unconditionally.
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