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2016 (5) TMI 192

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..... in of the State as per List II of the 7th Schedule to the Constitution so, in respect of the same taxable event viz., there cannot be a levy of service tax by the Union on the sale of tickets and a levy of entertainment tax by the State. Also in terms of the Agreement entered into between the petitioner and the BCCI there is an obligation on the petitioner to provide BCCI 20% free tickets in every .....

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..... uring the pendency of the present writ petition will be subject to the final outcome of the petition. - application is disposed of. - W.P. (C). No. 3793 of 2016, CM No. 16141 of 2016 & CM No. 16140 of 2016 (Stay) - - - Dated:- 2-5-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr Tarun Gulati, Mr Sparsh Bhargava, Mr Rony O. John, Mr Shashi Mathews, Mr Ankit Sachdeva, Mr K .....

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..... anding counsel and Mr Gautam Narayan, Additional Standing counsel have been heard on the application of granting ad-interim ex parte relief. 4. Inter-alia, the grounds on which challenge is made to the levy of Service Tax on the sale of tickets for the Indian Premium League (IPL) Cricket Tournament, by virtue of the amendments to the Finance Act, 1994 by the 2015 with effect from 1st June, 2015 .....

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..... evy of service tax by the Union on the sale of tickets and a levy of entertainment tax by the State. In short, the ground of challenge is legislative competence. 5. The other submission that in terms of the Agreement entered into between the Petitioner and the Board of Control for Cricket in India (BCCI) there is an obligation on the Petitioner to provide BCCI 20% free tickets in every category .....

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