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2017 (2) TMI 1152 - CESTAT MUMBAIWhether the sponsorship of the Indian Premier League would amount to the sponsorship of a sporting event for the period under dispute? - Held that: - the said services get classified under the definition of sponsorship services on a finding that appellant is paying an amount to BCCI for being sponsorer of a team - It is a case of the appellant that Indian Premier League is sports event, hence not taxable under sponsorship services. Whether the service tax amount received by the appellant from their other branches has been deposited by the appellant with the Government or otherwise? - Held that: - the said provision will apply only in respect of the collection of any amount from the recipient of the taxable services, in excess of the service tax assessed or determined and paid. It is undisputed in the case in hand that appellant had discharged the correct amount of service tax from place where they were supposed to discharge the service tax liability. Collection or otherwise of the service tax from their own circles cannot be equated to collection of service tax in excess of the amount paid or determined. Appeal allowed - decided in favor of appellant.
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