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2016 (8) TMI 190 - AT - Service TaxDemand of service tax under Reverse charge mechanism - ‘sponsorship service' - Held that:- M/s Punjab State Sports Council has issued a specific certificate that the amount has been paid by the appellant as the donation for organising the games and no contrary evidence has been produced by the Revenue. In that circumstance, the appellant has made out a case of complete waiver of pre-deposit. Accordingly, we waive the pre-deposit of entire amount of service tax, interest and penalties and stay recovery thereof during the pendency of the appeal. - stay granted.
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