2012 (11) TMI 403

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..... chnical Member - The appellant Rajasthan Cricket Association organises cricket matches in various places in Rajasthan and they allow different parties to put up advertisement in the stadium in which matches are being organised, and they have been collecting charges for selling such advertisement space. Revenue made out a case that Appellant should have paid service tax under the taxable entry in .....

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..... A.R. on the other hand submits that the impugned activity covered by Section 65(l05)(zzzm) and therefore the service tax is correctly levied. 4. Considered arguments on both sides. Prima facie service tax is leviable on selling of space for advertisement as carried out by the appellant therefore the appellant is directed to deposit an amount of Rs. 21,50,000/- (Rupees Twenty one lakhs and fifty .....

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