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2014 (11) TMI 500 - CESTAT BANGALOREWaiver of pre deposit - Classification of service - Assessee entered in to an Agreement / Arrangement with Gujarat Cricket Association (GCA). By virtue of agreement / arrangement, the appellant could enter into agreement with companies and other clients for sponsorship of sports events and other sports marketing services in the stadium - Held that:- Under Operational assistance for marketing only is covered and when we talk of operational assistance of marketing, prima facie, it may not cover the advertisement or facilitation for advertisement which seems to be the activity of the appellant. Prima facie, we are unable to find merits in the stand taken by the Revenue. Nevertheless, the issue is debatable and involves interpretation of service vies-a-vies definition of service and classification of service and in such a situation, confirmation of demand by invoking extended period may not be sustainable. In this case, period involved is April 2007 to March 2008 and show-cause notice was issued on 20.12.2010, thereby rendering the entire demand is beyond normal period of limitation. In view of above, we consider that the appellant is entitled to waiver of pre-deposit. Accordingly, there shall be waiver of pre-deposit and stay against recovery of adjudged dues during pendency of the appeal - Stay granted.
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