Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 104 - AT - Service TaxService tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - held that:- definition as enshrined in 65(105)(zzzn) during the relevant period specifically excludes the service tax liability on the sponsorship of sports events. - Subsequent to amendment to the said definition from 1-7-2010, even the sponsorship of sports event has been brought under the service tax net. - TRU Circular, dated 26-2-2010 also indicates Cricket as one of the sports. - co-sponsorship of the matches with the DLF has been granted unconditional waiver by the coordinate Bench in [2012 (5) TMI 404 - CESTAT, NEW DELHI] - stay granted.
|