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2015 (3) TMI 434 - AT - Service TaxWaiver of pre-deposit - event management service - whether M/s. Karnataka State Cricket Association (KSCA) has rendered event management service - service tax liability on club or association service - Held that:- The way the consideration has been worked out on the ground that KSCA had rendered the service shows that all the income received in connection with the matches have been included and therefore we find considerable force in the submission of the learned counsel that what is being proposing to tax is the event and not the event management. In fact the learned counsel called the effort of the Revenue as an effort to collect cricket tax and not an event management fee. There is a contradiction in the ultimate finding and the proposal in the show-cause notice. What the show-cause notice proposed or concluded was that activity was undertaken on behalf of BCCI. How could a view that event management service has been provided by KSCA to BCCI can be taken is a question which would require much more detailed consideration. - On the one hand the Commissioner says that KSCA conducting the event and on the other hand the demand is confirmed under event management service. How the fans are related to the issue of event management and how does conducting events by the BCCI through the associations would amount to event management by the associations are not explained. The conclusions are contradictory to the findings above that the associations conduct the matches/events. We find ourselves in agreement with the submissions that there are contradictions between the observations of facts and the conclusions. Prima facie case is in favor of assessee - Stay granted.
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