2009 (10) TMI 669

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve also not pleaded any financial hardship. As such taking into consideration the amount of ₹ 27,70,469/- already paid by the appellants, we direct them to predeposit a further amount of ₹ 20,00,000/- - decided partly in favor of appellant. - ST/237/2009 - Stay Order No. 905/2009 - Dated:- 20-10-2009 - Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, JJ. Shri S.S. Gupta, C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ertisement would be entitled to take credit of the same. 2. He states that Rs. 28,89,879/- has been demanded in respect of sale of space and time for advertisement in respect of the stands and Rs. 50,16,393/- has been similarly demanded in respect of the boxes. In respect of both these amounts, he argues that the appellants had received the payment from various clients towards sponsorship in res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ld be exempted from payment of Service tax. 4. As regards the sale of space and time for advertisement relating to the sponsorship of stands and boxes, the Jt. CDR vehemently opposes the prayer for waiver of the predeposit and states that even the tickets sold in respect of the seats in the stands and boxes carry advertisement of the sponsors on the back side of the ticket. 5. After hearing bo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X