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2015 (11) TMI 162 - SCH - Service TaxSponsorship of the IPL matches - whether the service falls within the exclusionary clause of Section 65 (105) (zzzn) of the Finance Act, 1994 - Supreme Court after hearing the parties dismissed the appeal as being devoid of merit. The appeal was filed by Revenue against the decision of Tribunal [2013 (4) TMI 428 - CESTAT NEW DELHI]; wherein Tribunal held that Sponsorship is not in relation to sports events, but is sponsorship of BCCI / IPL. No justification for the adjudicating authority’s assumption that since there is an underlying commercial element in the IPL events, the sponsorship, which is otherwise in relation to a sports event, is not so. In the absence of any limiting words or phrases in the provision (excluding sponsorship of sports events having a commercial purpose from the benefit of immunity to service tax), the adjudicating authority cannot engraft its own policy choices and preferences to the legislatively conferred immunity.
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