2015 (12) TMI 146

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..... oner (AR), for the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the adjudication order passed by the adjudicating authority whereby a demand of Rs. 5,76,80,000/- is confirmed with interest and penalties were also imposed. 3. The demand is confirmed on the ground that the appellant had received Sponsorship Service and the appellant has not paid the servic .....

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..... ent, is indisputable. To dissect the generic composition of the sponsorship agreement by reference to a circumstance that payments are made not to the T-20 tournament of cricket matches but to the BCCI/ IPL (which is not a game), is an extravagant and logically misconceived analysis. Surely, it is not anybody's case that the payments were made to BCCI/ IPL for the latter's intrinsic brand image an .....

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..... hes conducted under the auspicious of BCCI/ IPL and payments were made to the BCCI/ IPL, the sponsorship is not in relation to sports events, but is sponsorship of BCCI / IPL. 17. Both fundamental premises of the adjudication authority are misconceived and unsustainable. The impugned adjudication orders are therefore quashed." 6. In view of the above decision, the impugned order is set asid .....

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