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2013 (9) TMI 429 - CESTAT CHENNAIInfrastructure and supporting services u/s 65 (105) (zzzq) r.w. 65 (104c) – The assesse were an association for prompting the game of cricket - They had been getting some money every year from BCCI - Held that:- Entire matter had been decided without taking on record the contract or the MoU between the two parties showing the terms and conditions of payments and the purpose of payment for each item - Neither the Show Cause Notice nor the reply to Show Cause Notice had brought this aspect in clear focus - As BCCI had been paying said amounts even prior to advent of IPL and had been also making payment to state associations which were not organizing IPL – Demand was only in respect of additional amounts paid for IPL which fact needs verification. Waiver of pre deposit – 50lakhs were ordered to be submitted – on such submission rest of the amount to be waived till the final disposal – decided in favor of assesse
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