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TMI Blog2013 (9) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... which were not organizing IPL – Demand was only in respect of additional amounts paid for IPL which fact needs verification. Waiver of pre deposit – 50lakhs were ordered to be submitted – on such submission rest of the amount to be waived till the final disposal – decided in favor of assesse - ST/419,582,583/12 - - - Dated:- 21-2-2013 - Mathew John And P K Das, JJ. For the Appellants : Shri S Jai Kumar Shri A P Ravi, Advs. For the Respondent : Shri D P Naidu, Addl. Commr. (DR) PER : Mathew John The appellants are an association for prompting the game of cricket within the State of Tamil Nadu and Pondicherry. They have been getting some money every year from Board of Cricket Control of India (BCCI) which is the Apex b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice, services tax is being paid under the head of "Renting of Immovable Property" services. 4. He points out that even in the year 2009, when IPL matches were organized in South Africa, payments were received from BCCI from which it is very obvious that these payments were not linked to any services in relation to IPL. Therefore, he submits that the demand confirmed against them is not maintainable at all. According to him, money received is for development of game of cricket in various districts of Tamil Nadu and also for providing support to retired cricket players by way of monthly grants and therefore such money received is not taxable. 5. Opposing the prayer, the Ld. AR for Revenue submits that there is no doubt that the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the SCN nor the reply to SCN has brought this aspect in clear focus. There is force in arguments of both sides inasmuch as BCCI has been paying said amounts even prior to advent of IPL and has been also making payment to state associations which are not organizing IPL. At the same time, there is submission from Revenue that demand is only in respect of additional amounts paid for IPL which fact needs verification. Considering the factual scenario as above, we consider it proper to call for pre-deposit of Rs.50,00,000/- (Rupees Fifty lakhs only) for admission of appeals and such deposit is to be made within 4 weeks and compliance is to be reported on 28.3.2013. Subject to such deposit, there shall be waiver of pre-deposit of balance dues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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