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2014 (12) TMI 667 - AT - Service TaxSponsorship service - sponsor of the cricket team Kings XI Punjab - Held that:- Payment of service tax in respect of the same service is not being disputed by the Revenue in precedent case. However, their contention is that the sponsoring of the cricket team amounts to providing sponsoring service and as such the liability would fall upon the appellant. Commissioner (Appeals) has also held that sponsoring of a cricket team is not outside the scope of sponsorship service. Apart from noting that the issue of sponsorship of cricket has been held to be not covered by the sponsorship service, by the Tribunal in the case of Hero Motocorp Limited vs. CST, Delhi reported in [2013 (6) TMI 447 - CESTAT NEW DELHI], which would not cast any obligation on the appellant to discharge service tax, we also note that the service tax on the same transaction already stands deposited by M/s KPH, under the category of Business Auxiliary Services. Demand of service tax in respect of the same transaction on the ground that the deposit of service tax was under a different category whereas a different category of service has been provided cannot be held to be justifiable. - Decided in favour of assessee.
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