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2012 (7) TMI 504 - AT - Service TaxService Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – Held that:- prima facie demand is not maintainable because they were not providing any services to the BCCI-IPL and the whole activity is carried out on the basis of profit sharing agreement between the appellants and CCI-IPL. Payment made to players for business promotion activity - held that:- it will be sufficient to call for a deposit of Rs. 1 lakh on this account. Reversal in terms of Rule 6(3)(i) of the Cenvat Credit Rules for providing exempted services – Held that:– activity of organizing matches is not taxable and part of this cost is recovered through gate collections. The appellants could not have taken cenvat credit on the input services availed by them for organizing matches. It is proper to call for a pre-deposit of Rs.18 lakhs on this count.
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