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TMI Blog2013 (11) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice by the applicant to BCCI - prima facie demand is not maintainable because they were not providing any services to the BCCI-IPL and the whole activity is carried out on the basis of profit sharing agreement between the appellants and BCCI-IPL. Deposit of ₹ 4.23 crores made by applicant is sufficient for the admission of the appeal. So we waive the requirement of predeposit of balances dues for admission of appeal and there shall be stay on its collection during the pendency of the appeal - Stay granted. - ST/S/151 & 152/2012 in ST/203, 204/2012 - Misc. Order No.42648 & 42649/2013 - Dated:- 7-11-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri Arvind P. Datar, Senior Advocate and Smt. Radhika Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excess Cenvat Credit taken and utilized 1,22,35,875/- Nil Total 18,15,81,625/- 4,23,36,187/- Thus out of the total demand of Rs.18.15 crores confirmed in the impugned demand for the period 2008-08 and 2009-10, the applicant has already paid an amount of Rs. 4.23 crores. The applicant has filed these appeals along with stay applications for admission of appeals without predeposit of balance dues. 3. The major amount in dispute is in respect of the payment received from BCCI. According to the learned senior counsel for the applicant, this is a share of revenue generated by BCCI by sale of telecast rights and sponsorship rights sold by BCCI during the matches organized by va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... player cannot be considered as supporting the business of the applicant. 5. In the case of sale of space and time for advertisement, the learned senior counsel submits that this demand relates to rights granted by the applicant to display advertisement boards within the stadium during matches and the parties who gave such advertisements were only sponsoring the matches and it cannot be considered as a case of sale of space or time for advertisement. The exclusion from service tax on sponsoring of sports events which existed in Section 65(105)(zzzn) of Finance Act, 1994 was omitted with effect from 01-07-2010 and the applicant started paying service tax from the said date. It is their contention that prior to the said date, this activity c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices provided by the applicant to BCCI is in the nature of Business Support Service. He points out that the applicant had provided support to BCCI in conducting the matches at their home ground by arranging stadium, accommodation etc. and without such activity BCCI could not have organized IPL matches. He argues that organizing of IPL matches is in the nature of business as far as BCCI is concerned and therefore there is business support involved. He further points out that the decision in the case of KPH Dream Cricket (supra) heavily relied on Circular No. 109/03/2009-ST dated 23.2.2009 issued by CBEC where the example of a theatre owner and the film producer jointly venturing to screen a film was taken and explained that there was no s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding that gave infrastructure support for organizing matches by providing stadium and other facilities at Chennai, he submitted that as per the contract between the two parties it was the right of the applicant to organize matches at Chennai and not an obligation. 12. Since the amounts involved in other issues were smaller and part deposits of Rs. 4.23 crores out of remaining Rs. 8.11 crores were made, detailed submissions on other issues were not heard. 13. We have considered submissions of both sides. On the main issue involving Rs.10.30 crores, we find that this is a case where both the contracting parties pool resources and do their part of the activities and take risks of uncertain income and hence prima facie we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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