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2016 (8) TMI 190 - CESTAT CHANDIGARH

2016 (8) TMI 190 - CESTAT CHANDIGARH - TMI - 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 no contrary evidence has been produced by the Revenue. In that circumstance, the appellant has made out a case of complete waiver of pre-deposit. Accordingly, we waive the pre-deposit of entire amount of se .....

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e Charge Mechanism under the category of sponsorship 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 organising the games. It was alleged against the appellant that this money is given by the appellant for sponsorship the games organised by Punjab State Sports Council, wherein the appellant got the rights to .....

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