TMI Blog2013 (7) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. - Prima facie case is in favor of assessee - stay granted. - ST/136/12 & ST/85107/13 - S/405-406/13/CSTB/C-I - Dated:- 7-3-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellants : Shri Bharat Raichandani, Adv., Shri S S Gupta, CA. For the Respondent : Shri P N Das, Commissioner (AR) Per: P R Chandrasekharan: The appeals and stay applications are directed against the Orders-in-Original No. 24/ST/2011-12/C dated 14.12.2011 and NO. 58/ST/2012-13/C dated 8.10.2012 passed by the Commissioner of Central Excise Service Tax, Nagpur. Since a common issue is involved, we take up both the stay applications together. 2. The appellant, M/s. Vidarbha Cricket Association, Nagpur is a member of the Board of Contro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re before us. 3. The learned Counsel for the appellant submits that bulk of demand is under the category of Business Support Services' and the amount under other categories is approximately Rs. 1.8 crores against which they have made a pre-deposit of Rs. 1.63 crores. It is his contention that they are not providing any services to BCCI and they are affiliated to BCCI. From the BCCI's income, they are given grant/subsidy for promoting cricket within the region and, therefore, the question of levy of Service tax would not arise at all. He further submits that similar proceedings were initiated against the Gujarat Cricket Association and the Saurashtra Cricket Association by the Commissioner of Service Tax, Ahmedabad proposing to demand Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose, they are duty bound to select the best means and methods to reach the maximum number of listeners and viewers. Since at present, radio or TV are the most efficacious methods, thanks to the technological development, the sports organizations like BCCI/CAB will be neglecting their duty in not exploring the said media and in not employing the best means of doing so, they incidentally earn some revenue, will not convert either them into commercial organizations or the right claimed by them to explore the said means, into commercial organizations or the right claimed by them to explore the said means, into a commercial right claimed by them to explore the said means, into a commercial right or interest. It must further be remembered that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble from those decided by the Commissioner of Service Tax, Ahmedabad and the Commissioner of Central Excise (Appeals), Pune. 5. We have carefully considered the submissions made by both sides. 5.1 To come under Business Support Services', service has to be provided in relation to business or commerce and such services which are mentioned under Section 65 (104c) are evaluation of prospective customers, telemarketing, processing of purchase orders and fulfillment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infras ..... X X X X Extracts X X X X X X X X Extracts X X X X
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