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2013 (11) TMI 604 - CESTAT BANGALOREStay application - Renting of immovable property - Held that:- facility of utilization of the stadium for any purpose would clearly show that the stadium can be used for business or commerce also. Therefore, providing hospitality boxes are not merely for watching international matches but also utilizing the stadium free of cost for other purposes. Prima facie, in our opinion, it comes under the purview of the definition of ‘renting of immovable property’ - Prima facie case not in favour of assessee - Stay partly granted. Event management service - Tripartite agreement with BCCI-IPL and Franchisee - Facility provided by the appellant is the utilization of stadium, for which the appellant receives consideration - Held that:- Prima facie case in favour of assessee - Stay granted.
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