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TMI Blog2015 (11) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... MISC. ORDER No. 40828-40849 / 2015 X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Hence the present appeals. 4. Ld. Consultant appearing on behalf of the applicants submits that the Commissioner (Appeals) while confirming the demand has rejected their plea for taking the amount of 10% of the total value towards BPS whereas he has taken the total payment as taxable amount. He further submits that 90% of the amount is paid for match playing cricket and only 10% towards BPS. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals). He submits that since more than 10% already paid, pleaded for waiver of pre-deposit. 5. On the other hand, Ld. AR reiterates the findings of the Commissioner (Appeals) and submits that the players promote the brand value of the franchisee. There cannot be any differentiation between play and promotion of brand. Players have been taken on contract by the franchisee to promote their bran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. However, no such specific clause exists in the earlier agreements pertaining to demand period. We also find that in the subsequent demand raised by the department No.62/2012 dated 22.10.12 the demand restricted to only 10% of the player fee. The valuation dispute and claim of SSI benefit will be considered at the time of final hearing. The Ld. Consultant submitted worksheet containing detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als. In the case of applicants Shri R. Ashwin, Koushik Gandhi and Yo Mahesh, we direct them to make pre-deposit as indicated under:- 1. R. Ashwin Rs. 65,000 2. Koushik Gandhi Rs. 24,500 3. Yo Mahesh Rs. 1,00,000/- The pre-deposit shall be made within a period of four weeks and report compliance on 02.07.2015. Upon such deposit pre-deposit of the balance dues shall be waived and r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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