Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 192 - HC - Service TaxSeeking grant of ad-interim ex parte relief - Levy of Service Tax - Sale of tickets for the Indian Premium League (IPL) Cricket Tournament - Petitioner contended that it is in any event paying tax on entertainment, within the exclusive domain of the State as per List II of the 7th Schedule to the Constitution so, in respect of the same taxable event viz., there cannot be a levy of service tax by the Union on the sale of tickets and a levy of entertainment tax by the State. Also in terms of the Agreement entered into between the petitioner and the BCCI there is an obligation on the petitioner to provide BCCI 20% free tickets in every category so it should not be made liable to pay Service Tax on such ‘free tickets’. Held that:- as far as the second submission is concerned, it will require examination of the Agreement between the petitioner and the BCCI in some detail. It is found that for the current IPL season, the petitioner has already collected the Service Tax on the tickets sold. Having collected the Service Tax in terms of the amendments in the Finance Act, 1994, there is an obligation on the petitioner to deposit such Service Tax with the Central Government. Therefore, the only interim order that can be passed at this stage, while reserving the rights and contentions of both the parties at the final hearing of the writ petition, is to direct that the Service Tax as collected and deposited by the petitioner during the pendency of the present writ petition will be subject to the final outcome of the petition. - application is disposed of.
|