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2016 (8) TMI 90 - AT - Service TaxWaiver of pre-deposit of demand of service tax - Business Support Service under franchise agreement with BCCI-IPL. - Central Right Income and various other activities - Held that:- rima face we find that the demand is not sustainable under Business Support Service under franchise agreement with BCCI-IPL. Therefore, waiver of pre-deposit of the demand of service tax of ₹ 8,23,55,893/- is granted during the pendency of the appeal. With regard to the payment made to the players in the applicant's own case for the earlier period, this Tribunal has directed to pay service tax of 10% the demand on account of the payment pertaining to the business promotional activity. In that circumstance, we direct the applicant to make pre-deposit of ₹ 11.50 lakh at this stage. On such deposit the balance amount of service tax under this head is waived off during the pendency of the appeal. The applicant has paid player release fee to the Cricket Board South Africa and Cricket Board Australia for playing the cricket in IPL on behalf of the applicant. The demand has been confirmed under the category of Manpower Recruitment or Supply Agency Service. As discussed in the preceding paragraph, the applicant is not a Manpower Recruitment or Supply Agency and under this head, service tax is not leviable. Therefore, prima facie, we waive the requirement of pre-deposit of ₹ 10,47,356/- during the pendency of the appeal. Stay granted partly.
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