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Chandigarh Distillers & Bottlers Ltd. Versus C.C.E., Chandigarh-II

2016 (8) TMI 190 - CESTAT CHANDIGARH

Demand of service tax under Reverse charge mechanism - ‘sponsorship service' - Held that:- M/s Punjab State Sports Council has issued a specific certificate that the amount has been paid by the appellant as the donation for organising the games and n .....

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covery thereof during the pendency of the appeal. - stay granted. - Application No. ST/Stay/53654/2014 in Appeal No. ST/53243/2014 - Stay Order No. 60154/2016 - Dated:- 11-7-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. V. Padmanabhan, Member (T .....

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sorship service'. 2. The facts of the case are that the appellant is engaged in the activity of manufacturing of distillers during the period October, 2010 to March, 2011. The appellant issued three cheques to Punjab State Sports Council for orga .....

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t of these allegations, a show cause notice was issued to the appellant to pay service tax under Reverse charge mechanism under the category of sponsorship service'. The matter was adjudicated and the demand of service tax alongwith interest was .....

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ellant did not get any rights to put their logo or their hoardings at the site of event. To that extent, the Punjab State Sports Council has issued a certificate certifying that the said amount has paid by the appellant as donation. Therefore, they a .....

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