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2015 (7) TMI 509 - KARNATAKA HIGH COURT

2015 (7) TMI 509 - KARNATAKA HIGH COURT - TMI - Maintainability of appeal before High Court - Levy of service tax on Activity of sponsorship - Held that:- It is not disputed by parties that the present case would be covered by clause (a) of paragraph 36 of of Commissioner of Sales Tax, Bangalore Vs Scott Wilson Kirkpatrick (I) Pvt. Ltd., [2011 (4) TMI 500 - KARNATAKA HIGH COURT] - As such this appeal, which has been filed under section 35G of the Central Excise Act, shall thus not be maintainabl .....

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Excise, Service Tax Appellate Tribunal, Bangalore has by the impugned order dated 08.07.2013 held that since the activity of sponsorship in this matter is only of a game of Cricket in IPL which is a sporting event, thus, appellant would not be liable to pay service tax under the category of Sponsorship Service. 4. A Division Bench of this court in the case of Commissioner of Sales Tax, Bangalore Vs Scott Wilson Kirkpatrick (I) Pvt. Ltd., reported in 2011 (23) STR 321 (Kar.) has held in paragrap .....

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