2013 (3) TMI 104

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..... he relevant period specifically excludes the service tax liability on the sponsorship of sports events. - Subsequent to amendment to the said definition from 1-7-2010, even the sponsorship of sports event has been brought under the service tax net. - TRU Circular, dated 26-2-2010 also indicates Cricket as one of the sports. - co-sponsorship of the matches with the DLF has been granted unconditiona .....

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..... sponsor of DLF IPL matches during the relevant period and the service tax liability has been fastened under reverse charge mechanism. He would draw our attention to the definition under 65(105)(zzzn) in respect of the tax liability in relation to the sponsorship and submit that prior to amendment from 1-7-2010, the sponsorship in relation to sports events were excluded from service tax liability u .....

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..... it is not in dispute that the appellant is co-sponsor of the IPL matches along with DLF Limited. We also find that the definition as enshrined in 65(105)(zzzn) during the relevant period specifically excludes the service tax liability on the sponsorship of sports events. Subsequent to amendment to the said definition from 1-7-2010, even the sponsorship of sports event has been brought under the se .....

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