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GMR Sports Private Limited Versus Union of India & Others

2016 (5) TMI 192 - DELHI HIGH COURT

Seeking grant of ad-interim ex parte relief - Levy of Service Tax - Sale of tickets for the Indian Premium League (IPL) Cricket Tournament - Petitioner contended that it is in any event paying tax on entertainment, within the exclusive domain 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 A .....

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old. Having collected the Service Tax in terms of the amendments in the Finance Act, 1994, there is an obligation on the petitioner to deposit such Service Tax with the Central Government. Therefore, the only interim order that can be passed at this stage, while reserving the rights and contentions of both the parties at the final hearing of the writ petition, is to direct that the Service Tax as collected and deposited by the petitioner during the pendency of the present writ petition will be s .....

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, ASC, GNCTD with Mr Shatrajit Banerji, Advocate ORDER CM No.16141/2016 1. Allowed, subject to all just exceptions. W.P.(C) 3793/2016 2. Notice. Ms Shyel Trehan, learned counsel accepts notice on behalf of Respondent No.1/Union of India. Mr Satish Kumar, Senior Standing counsel accepts notice on behalf of Respondent Nos.2 & 3 and Mr Gautam Narayan, Additional Standing counsel accepts notice on behalf of Respondent Nos.4 & 5. List on 27th September, 2016. CM No.16140/2016 (Stay) 3. The su .....

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, 2015 together with the Service Tax Notification No.06/2015 dated 1st March, 2015 and the Circular No. 334/5/2015-TRU dated 28th February, 2015 is that the earlier negative list setting out items in respect of which Service Tax was not leviable was included entertainment which in terms of Section 10(j) (now omitted) included sporting events. It is further pointed out that under Section 2(i) of the Delhi Entertainments and Betting Tax Act, 1996 the expression 'entertainment' includes gam .....

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