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2015 (11) TMI 1108 - CESTAT CHENNAI

2015 (11) TMI 1108 - CESTAT CHENNAI - TMI - Waiver of pre deposit - Business Support Services - SSI Benefit - Held that:- The applicants admitted the classification and duty liability under BPS for July, 2010 but disputed valuation. On perusal of the 2011 year agreement, it is seen that schedule1/1A (1) agreement mentions 10% of the player fee relates to sponsorship and brand promotion. However, no such specific clause exists in the earlier agreements pertaining to demand period. We also find th .....

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e appeals - Partial stay granted. - ST/S/41680-41681/2014 in ST/41400-41401/2014, ST/S/41686-41705/2014 in ST/41406-41408, 41418-41440/2014 - MISC. ORDER No. 40828-40849 / 2015 - Dated:- 20-5-2015 - Shri R. PERIASAMI, Technical Member And Shri P.K. CHOUDHARY, Judicial Member For the Petitioner : Shri Joseph Dominic, Consultant, For the respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per: R. Periasami As the issues involved in these appeals are identical and arising out of a common Order in Appe .....

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On appeal before the Commissioner (Appeals), the lower appellate authority partially allowed their appeals and set aside that portion of the order relating to demand under BSS (prior to 01.07.2010) and upheld the order demanding service tax under BPS for the period from 01.07.2010 onwards under Notification No. 6/2005-ST dated 01.03.2005. Hence the present appeals. 4. Ld. Consultant appearing on behalf of the applicants submits that the Commissioner (Appeals) while confirming the demand has reje .....

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t had accepted this 10% and raised demand for the subsequent period. If only the 10% is considered they are all well within the SSI limit. The Commissioner (Appeals) denied the SSI benefit. He relied on the Tribunals decision in the case of DLF Ltd. Vs. CST, Delhi 2012 (27) STR 512 (Tri.-Del.) wherein the Tribunal held that IPL is a sport event. He also submits that except two applicants i.e., Shri Ashwin and Shri Koushik Gandhi all other applicants have already deposited more than 10% as pre-de .....

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e players. The Commissioner (Appeals) has rightly denied SSI exemption. He submits that in DLF Ltd. (supra) relied by the applicants pertains to the period prior to April, 2010. 6. Carefully considered submissions of both sides and we find that the lower appellate authority set aside the demand under BSS (Business Support Services) for the period April, 2008 to June, 2010 and confirmed the demand under BPS (Brand Promotion Service) from July,2010 to March,2011. The applicants admitted the classi .....

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