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2016 (8) TMI 1122 - AT - Service TaxService tax liability on the appellant under the category of “sponsorship services” - Held that:- The issue is settled in favour of the assessee in Coca Cola India Pvt. Ltd. case [2014 (12) TMI 667 - CESTAT NEW DELHI] wherein held apart from noting that the issue of sponsorship of Cricket has been held to be not covered by the sponsorship service, by the Tribunal in the case of Hero Motocorp Limited v. CST, Delhi reported (2013 (6) TMI 447 - CESTAT NEW DELHI ), which would not cast any obligation on the appellant to discharge Service Tax, we also note that the Service Tax on the same transaction already stands deposited by M/s. KPH, under the category of Business Auxiliary Services. Demand of Service Tax in respect of the same transaction on the ground that the deposit of Service Tax was under a different category whereas a different category of service has been provided cannot be held to be justifiable.
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