2015 (12) TMI 268

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..... ant. Shri Sanjay Jain, D.R., for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - This stay application along with appeal has been filed against Order-in-Appeal No. 239/BPL/2012, dated 13-12-2012 which upheld the Order-in-Original dated 30-4-2012 in terms of which a duty demand of Rs. 1,81,672/- for the period March, 2006 to March, 2008 was confirmed along with interest and penalti .....

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..... oked expenses in their accounts under the head of sponsorship service would not be sufficient to hold them liable to Service Tax in the absence of any evidence that they actually received the sponsorship service. The appellants have stated that no events were sponsored and no logo or trade name of the appellants were displayed. They only provided financial support in the form of donation or gifts .....

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