Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 141 - AT - Service TaxLevy of service tax - sponsorship services - reverse charge mechanism - period in the present case involved is prior to 01.07.2010 - HELD THAT:- From the clause related to sponsorship service before and after the amendment makes it clear that prior to 01.07.2010, the receipt of sponsorship in relation to the sports event was not taxable, however the same became taxable after 01.07.2010 - In the present case, the sponsorship received from BCCI-IPL is clearly in respect of cricket sports events which conducts cricket matches of T-20, therefore, the sponsorship is clearly related to the sports events which was not included under the sponsorship service as per sub clause (zzzn) prevailing prior to 01.07.2010, therefore, the same is not taxable. The appellant is not liable to pay service tax on the sponsorship service in the facts of the present case - Appeal allowed - the issue in hand stand settled in favour of the assessee.
|