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2024 (11) TMI 1346 - AT - Service TaxDemand of Service Tax and imposition of penalties - appellant conducts Cricket Matches in International Level National Level and State Level at different places in Vadodara region - service provider/service receiver relationship between the appellant and BCCI for the purpose of levying service tax appellant was receiving subsidies/assistance from BCCI from time to time. The appellant had also received certain capital equipment from BCCI. Under the mistaken belief that the capital equipment is additional subsidy/assistance from BCCI the appellant paid service tax thereon. Later on the BCCI informed that them the said capital received is part of the total subsidies/assistance from BCCI and not in addition to it. The appellant had also paid the service tax on total subsidy . Later on BCCI raised debit note on the appellant. In respect of the value of the goods supplied as capital equipment. Consequently the appellant took suo moto re-credit of the service tax paid on the capital equipment HELD THAT - The appellant had received certain equipment from BCCI and under the impression that the said equipment is in addition to the grant given by the BCCI the appellant discharged service tax thereon. Later on when debit note was raised by the BCCI the appellant released that the equipment received was part of the grant and not in addition to it and consequentially corrected the situation by taking re-credit of the service tax paid on capital equipment. Similar facts are mentioned in the statement of the Head of Account of BCCI. In the said statement against question No. 8 9 and 10 Shri Vidyadhar Laxman Sahasrabudhe has observed that BCCI has debited an amount of Rs. 4.14 Crore from the account of BCA maintained by them by way of issuing debit note dated 31.03.2014. Shri Vidyadhar Laxman Sahasrabudhe also submitted the relevant ledgers for 2013-14. In similar circumstances in the case of Saurashtra Cricket Association 2022 (11) TMI 152 - CESTAT AHMEDABAD the tribunal had relied on the observations made by Tribunal in the case of Vidarbha Cricket Associate 2014 (1) TMI 204 - CESTAT MUMBAI (LB) to allow the benefit. The decision of Tribunal in the case of Saurashtra Cricket Association 2022 (11) TMI 152 - CESTAT AHMEDABAD has been upheld by the Hon ble Apex Court as reported 2023 (5) TMI 814 - SC ORDER . Appeal allowed.
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