2019 (5) TMI 1489

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..... has held that service tax was not payable by Shri Sourav Ganguly - Tribunal in the case of Shri Karan Sharma Vs Commissioner of Service Tax-Meerut-I [2018 (4) TMI 111 - CESTAT ALLAHABAD] has held that service tax was not payable by the appellant in the said case law placed in similar circumstances relying on the ruling by Hon ble Kolkata High Court in the case of Shri Sourav Ganguly. Appea .....

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..... a Premier League. It appeared to revenue that respondent was promoting the activity of franchisee by wearing franchisees official cricket clothing, displaying franchisees mark/logo etc. which was nothing but akin to promotion or marketing of the logo/brand/marks of the franchisee. Therefore, proceedings were initiated for recovery of service tax from the respondent. The proceedings culminated into .....

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..... t since the service tax was not payable the appeal filed by revenue is not sustainable. He has also relied on the decision of this Tribunal in the case of Shri Karan Sharma Vs Commissioner of Service Tax-Meerut-I reported at 2018 (4) TMI-111-CESTAT-Allahabad wherein it was held that service tax was not payable by the appellant in the said case law placed in similar circumstances relying on .....

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