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Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Classification of services - sponsorship service or not - ...

Service Tax

February 6, 2024

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 Rajasthan Royals for the IPL Season 3 (2010) - Following the precedence, wherein it was held that the expression in relation to sports event has an extensive connotation and the sponsorship of a team of IPL has to be considered as sponsorship of sports event itself, the tribunal set aside the demand.

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