2015 (7) TMI 509 - HC - Service Tax

Maintainability of appeal before High Court - Levy of service tax on Activity of sponsorship - Held that - It is not disputed by parties that the present case would be covered by clause (a) of paragraph 36 of of Commissioner of Sales Tax, Bangalore Vs Scott Wilson Kirkpatrick (I) Pvt. Ltd., 2011 (4) TMI 500 - KARNATAKA HIGH COURT - As such this appeal, which has been filed under section 35G of the Central Excise Act, shall thus not be maintainable. Appeal is accordingly dismissed as not maintainable.

Summary

Issues:
1. Whether service tax is payable on the services rendered by the respondent.

Analysis:
The High Court of Karnataka deliberated on the dispute concerning the liability of service tax on services provided by the respondent. The Customs, Excise, Service Tax Appellate Tribunal, Bangalore, in its order dated 08.07.2013, ruled that the appellant would not be liable to pay service tax under the category of Sponsorship Service for their involvement in a cricket event like IPL. The court referenced a previous case, Commissioner of Sales Tax, Bangalore Vs Scott Wilson Kirkpatrick (I) Pvt. Ltd., where it was outlined that disputes related to service tax payable on any service, the value of taxable service, classification of services, exemption notifications, assessment value adjustments, taxable services determination, service activity identification for service tax levy, and service categorization under Section 65(105) of the Service Act, 1994, do not fall under the jurisdiction of the High Court. The court noted that the present case fell under the purview of clause (a) of paragraph 36 of the mentioned judgment, rendering the appeal not maintainable under section 35G of the Central Excise Act. Consequently, the appeal was dismissed, with the appellant advised to seek recourse in the appropriate forum for resolution.