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TMI Blog2014 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... 5)(zzzn) of the Finance Act 1994, irrespective of the profit motive if any. It is submitted that, prior to 01/07/2010, sponsorship of sports events was not exigible to service tax - Stay granted. - Appeal No.ST/2066/2012; ST/221/2011 - MISC. ORDER NO.25541-25543/2013 - Dated:- 9-4-2013 - SHRI P.G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Mr. M.S. Srinivassa, Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order having been passed by the Commissioner. It is said that, thereupon, the premises of the appellant were thoroughly searched and that the appellant could lay hands on the order only in the second week of July 2012. It is said that the appellant immediately took steps for filing the appeal. The learned counsel for the appellant submits that they would not have stood to gain by not filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y thereof. In the other appeal, the appellant seeks waiver and stay in respect of Rs.1.21 crores demanded towards service tax and education cesses on sponsorship service for the period 2008-09 and the connected penalties. After narrating the facts of the case, the learned counsel points out that the Stay Order passed by this Bench in the case of M/s. United Spirits Ltd. (appeal No.ST/303/2011) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of service tax demanded under the head sale of space for advertisement service . It is submitted that, in the said case, the assessee had argued that the activity amounted to sponsorship service and the same was taxable in the hands of the sponsors only. The Tribunal considered the case as an arguable one and proceeded to ask for the above pre-deposit. It is further submitted that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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