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2014 (2) TMI 336 - CESTAT BANGALOREStay application - Waiver of pre deposit - Sponsorship service - Exigibility before 2010 - Held that:- sponsorship activities, prima facie, found to be liable to be excluded from the purview of taxable service prior to the amendment dt. 01/07/2010 to the definition of taxable service under Section 65(105)(zzzn) of the Finance Act 1994, irrespective of the profit motive if any. It is submitted that, prior to 01/07/2010, sponsorship of sports events was not exigible to service tax - Stay granted.
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