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1. Activity of sponsoring the IPL - sponsorship service - Prima facie, the existing provisions of Finance Act provide an exclusion of said cricket match etc. from ambit of...

2. Sponsorship of the IPL matches - The charging provision clearly excludes from chargeability to service tax, sponsorship in relation to sports events. - AT

3. Classification of services - sponsorship service or not - sponsorship fee paid by the appellant to M/s. JIPL towards grant of associate sponsorship rights of IPL team...

4. Classification of services - fee paid to overseas players - reverse charge - the remuneration received by the petitioner from the IPL franchisee could not be taxed under...

5. Utilization of Cenvat Credit for payment of service tax paid under Reverse charge mechanism - import of services - prima facie case is against the assessee - stay...

6. Security services provided by Superintendent of police - service provided for IPL match - Payment not received - stay granted - AT

7. Business Auxiliary Service - Agreement for playing matches for Royal Challengers Bangalore in IPL - prima facie case is in favor of assessee - stay granted - AT

8. Valuation u/s 67 - import of services - reverse charge - consultancy services - transaction with associated enterprise (AE) - addition on account of amount debited or...

9. Scope/levy of Taxable Service - sponsorship services - the provisions made in the books of account by the appellant as per the GAAP towards sharing the expenditure on...

10. Classification of service - sale of space and time for advertisement service or not - The Appellate Tribunal carefully examined the agreements between the parties and...