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2015 (12) TMI 268 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Sponsorship service - Held that:- Adjudication order or in the appellate order, the contention of the appellants does not seem to have been rebutted and merely because they had booked expenses in their accounts under the head of sponsorship service would not be sufficient to hold them liable to Service Tax in the absence of any evidence that they actually received the sponsorship service. The appellants have stated that no events were sponsored and no logo or trade name of the appellants were displayed. They only provided financial support in the form of donation or gifts for which they did not get anything in return. Prima facie such donations are outside the purview of the definition of sponsorship given in Section 65(99a) of Finance Act, 1994 which specifically excludes such donations/gifts. We have also seen some of the documents relating to such payments which prima facie support their contention; for example the payment of ₹ 1,39,500/- has been made in favour of Bhagwan Mahaveer Viklang Sahayata Samiti, Indore which is for defraying the expenses on artificial foot, crèches, sticks, etc. - appellants have been able to make out fairly a good case for waiver of pre-deposit. We order accordingly and stay recovery of the adjudicated liabilities during pendency of the appeal. - Stay granted.
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