9911796707
TMI Blog2012 (12) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. It appears, to Wikipedia was elaborately referred to in the impugned order without putting the assessee on notice, which by all means amounts to violation of natural justice. Further, the case of department considered by the learned Commissioner mainly based on the MoUs executed by Royal Challengers with the owners of logo/mark/sign which were displayed by the cricketer on his uniform during the course of the tournaments, but no copy of any such MoU was supplied to the assessee, nor even mentioned in the list of relied upon documents attached to the show-cause notices. This is yet another instance of denial of natural justice to the appellant. Matter remanded back for de novo adjudication in accordance with law. - ST/313&3079/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th commercial establishments such as M/s. United Breweries Ltd., M/s. United Spirits Ltd. etc. for display of the latters logo/marks/sign on the uniform of the cricketers including the appellant. Apparently, after scrutiny of the MoUs franchisee agreements and player contracts, the Department framed a case against the appellant for recovery of service tax under the head Business Auxiliary Service(BAS) on the fee collected by him from the" Royal Challengers. The case of the Department as made out in the relevant show-cause notices is that the appellant was rendering BAS to Royal Challengers by sporting the aforesaid logo/mark/sign which, according to the Department, were in the nature of advertising the products of the aforesaid companies. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these contentions engaged the attention of the adjudicating authority which chose to proceed in a tangential manner to confirm the demands of service tax etc. against the assessee. In the circumstances, the learned counsel has urged that the matters be remanded for de novo adjudication. 4. Per contra, the Additional Commissioner (AR) is of the view that the appellant should be directed to make predeposit of at least 10% of the amount of service tax in view of the Stay Order No. 151/2012 dt. 31/01/2012 passed by the bench in appeal no. 304/2011 filed by M/s. Royal Challengers Sports (P) Ltd against a demand of service tax under reverse charge mechanism in respect of similar fees paid to foreign cricketers. On a perusal of the cited Stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the considered view that these matters have to be remanded for de novo adjudication in accordance with law. 5. Accordingly, we set aside the impugned orders and allow these appeals by way of remand with the request to the Commissioner to pass speaking orders in de novo adjudication of the show-cause notices in accordance with law after giving the party a reasonable opportunity of being heard. Needless to say that all the contentions of the assessee should be duly considered by the adjudicating authority. We further make it clear that the assessee should be given copies of the MoUs referred to in the show-cause notices. It goes without saying that, upon receipt of copies of such documents, the assessee shall have liberty to file ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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