TMI Blog2022 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... m endorsement provided by M/s. RCSPL/franchisee/co-sponsors - HELD THAT:- The issue is no more res integra as the very same issue was considered by the learned Kolkata Bench of the CESTAT in the case of SOURAV GANGULY VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA (NOW COMMISSIONER OF CENTRAL GOODS SERVICE TAX CENTRAL EXCISE, KOLKATA SOUTH) [ 2020 (12) TMI 534 - CESTAT KOLKATA ] wherein, the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IAL MEMBER Mr. V. Raghuraman, Senior Advocate - For the Appellants Mr. P. Gopakumar, Additional Commissioner (AR) - For the Respondent ORDER Show-cause notices dated 21/10/2010 19/10/2009 were issued based on the agreement between players and franchisee and MOU between M/s. United Breweries Limited (UBL for short) and M/s. Royal Challengers Sports Private Limited (RCSPL for sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and Five only) for the period 2008-09, apart from interest under Section 75 and penalties under Sections 76 and 77 ibid. 2. The appellant filed a detailed reply denying any liability as proposed but, however, the adjudicating authority vide Orders-in-Original dated 30/09/2011 and 27/01/2011 chose to confirm the demand of service tax as well as interest and penalties as proposed. Aggrieved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been decided in favour of a similarly placed taxpayer. The learned Kolkata Bench has elaborately considered the relevant provisions as well as orders of various Benches of CESTAT and also that of the decision of the Hon ble Bombay High Court in the case of Indian National Shipowners Association Vs. Union of India - 2009 (14) S.T.R. 289 (Bom.) wherein it has been held that the activity of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
