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2024 (2) TMI 253 - CESTAT AHMEDABADClassification of services - sponsorship service or not - sponsorship fee paid by the appellant to M/s. JIPL towards grant of associate sponsorship rights of IPL team Rajasthan Royals for the IPL Season 3 (2010) - allegation in the Show Cause Notice is that the exclusion provided in Section 65 (105)(zzzn) is not available to the appellant as the sponsorship is for a sports team and not a sports event. HELD THAT:- The very same issue was considered by the Tribunal in the case of M/S HERO MOTOCORP LTD VERSUS COMMISSIONER OF SERVICE TAX, DELHI [2013 (6) TMI 447 - CESTAT NEW DELHI] wherein it was held that the expression in relation to sports event has an extensive connotation and the sponsorship of a team of IPL has to be considered as sponsorship of sports event itself. The said decision has been upheld by the Hon’ble Supreme Court in COMMISSIONER VERSUS HERO MOTOCORP LIMITED [2015 (7) TMI 1163 - SC ORDER] wherein the appeal filed by department was dismissed both on the ground of delay as well as being devoid of any merit. The impugned order is set aside - The appeal is allowed.
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