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2024 (4) TMI 471 - CESTAT CHENNAIClassification of service - sale of space and time for advertisement service or not - agreement for sponsorship with M/s.SPIC Ltd. - HELD THAT:- The very same issue was considered by the Tribunal in the case of appellant in THE TAMILNADU CRICKET ASSOCIATION VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2018 (2) TMI 235 - CESTAT CHENNAI], the Tribunal had analyzed the facts of the case and came to the conclusion that the activity does not fall under the category of ‘sale of space or time for advertisement’ and there is advertisement carried out. The agreements are more akin to sponsorship service. During the relevant period the sponsorship services for sports was excluded from the levy of service. The Tribunal after appreciating the facts had held that the amount received as per sponsorship agreements for boxes and stands are not leviable to tax under Sale of Space for Advertisement and requires to be set aside. The demand cannot sustain and requires to be set aside - Appeal allowed.
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