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TMI Blog2012 (11) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... g the IPL tournament wherein the applicants are the sponsors for Umpire under a 'Sponsor Agreement' – Held that:- Activity is proved to be 'sponsored of the event service' but during the relevant time the 'sponsorship of the sports event' was fully exempt from service tax - in the case of DLF Ltd. (2012 (5) TMI 404 - CESTAT, NEW DELHI ) it was held that the IPL 20-20 tournament is a sports event, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res in the tournament shall wear logo of the applicant on their dresses and there shall be display on the screen when the decision in the fame is referred to the third umpire for decision. The department is of the view that the said activity is covered under 'Sponsoring Service', therefore a show-cause notice was adjudicated and converted into the impugned order. 3. Shri Sunil Agarwal, ld. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue in this case is that whether during the impugned period the activity undertaken by the applicant was covered under the definition of taxable service as per Section 65(105) (zzzn) or not. Although the activity is proved to be 'sponsored of the event service' but during the relevant time the 'sponsorship of the sports event' was fully exempt from service tax. As observed by the Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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