Home Highlights June 2013 Year 2013 This

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1. Sponsorship of the IPL matches - The charging provision clearly excludes from chargeability to service tax, sponsorship in relation to sports events. - AT

2. Activity of sponsoring the IPL - sponsorship service - Prima facie, the existing provisions of Finance Act provide an exclusion of said cricket match etc. from ambit of...

3. Sponsorship whether liable for service tax or not - sponsorship of the IPL matches - Fundamental premises of the adjudication authority are misconceived and...

4. Classification of services - sponsorship service or not - sponsorship fee paid by the appellant to M/s. JIPL towards grant of associate sponsorship rights of IPL team...

5. Charitable activity - scope of section 2(15) - - Whether the activity of conducting oneday matches, T-20 matches and Indian Premier League matches would amount to doing...

6. Import of services - programme producer's service - non-residents, were required to produce audio-visual coverage of the cricket matches conducted by BCCI and the...

7. Scope/levy of Taxable Service - sponsorship services - the provisions made in the books of account by the appellant as per the GAAP towards sharing the expenditure on...

8. Levy of tax on state police - Security Agency Services - providing security to banks, individuals, security for cricket matches, IPL, World Cup, Mumbai Port Trust,...

9. Addition on the amount received in regard to Benefit Match fee - This proceeds from benefit match received by assessee is in appreciation of his past achievements in the...

10. Business Support Service - appellants are international cricket players - pre-deposit ordered equal to 20% - AT

11. Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

12. Business Auxiliary Service - Agreement for playing matches for Royal Challengers Bangalore in IPL - prima facie case is in favor of assessee - stay granted - AT

13. Security services provided by Superintendent of police - service provided for IPL match - Payment not received - stay granted - AT

14. Process amounting to manufacture - Packing of duty paid machine dipped match splints purchased from mechanized match units - the appellants are not eligible for the...

15. Excisability/marketibility - match splints - The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is...