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2012 (10) TMI 491 - AT - Service TaxBusiness Support Service - appellants are international cricket players - petition for waiver of pre deposit - Held that:- As decided in M/s KPH DREAM CRICKET (P) LTD Versus CCE, CHANDIGARH [2012 (7) TMI 504 - CESTAT, NEW DELHI] the service tax was demanded from the franchisees in respect of fee paid to foreign players by invoking reverse charge mechanism for recovering the service tax since the players involved were foreigners. Also the appellants had been required to deposit 10% of the service tax demanded as pre-deposit. As entire amount cannot be and may not be considered as available for promotional events and also considering the fact that whether extended period can be invoked in these cases or not has to be considered in detail, it is appropriate that appellants deposit about 20% of the liability within the normal period quantifying the same as Rs.7.5 Lakh and Rs.3.5 lakh respectively for the the appellant cricketers - against assessee.
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