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2013 (7) TMI 295 - AT - Service TaxProviding infrastructure facility to BCCI - Promotion of cricket or giving the cricket stadium for conducting cricket matches – business support services & infrastructural support services - Section 65(104c) - Held that:- There is no evidence led by the Revenue to show that the services have been rendered in relation to business or commerce - Section has to be understood and construed by following the principles of ejusdem generies - Promotion of cricket or giving the cricket stadium for conducting cricket matches the transaction involved in the present case is not similar to any of the activities specified in the section. - Prima facie case is in favor of assessee - stay granted.
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