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2008 (8) TMI 25 - AT - Service TaxAppellants have taken service tax registration as ‘Event Manager’ and paid tax on the gross amount received from Sponsors minus prize money, Pro-Am prize money, entry fees - Revenue demand tax on the gross amount received including entry fees, prize money & Pro-Am prize money - service provided by the Appellants to the companies sponsoring the tournament, is similar to ‘Sponsorship service’ which became taxable only w.e.f. 18/04/06 – demand under Event Management Service is not justified
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