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2016 (5) TMI 192 - DELHI HIGH COURT

2016 (5) TMI 192 - DELHI HIGH COURT - 2016 (43) S.T.R. 167 (Del.) , 2016 (336) E.L.T. 598 (Del.) - 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 th .....

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t for the current IPL season, the petitioner has already collected the Service Tax on the tickets sold. 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 c .....

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Respondents : Ms Shyel Trehan, Advocate Mr Satish Kumar, Senior Standing counsel, Mr Gautam Narayan, 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 .....

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rnament, by virtue of the amendments to the Finance Act, 1994 by the 2015 with effect from 1st June, 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 .....

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