2014 (6) TMI 31

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..... t in any manner. From the facts on record we find that there is no request by any franchisee or co-sponsors to organize the cricket tournament. The respondents on their own are organizing the cricket tournament. However, the franchisees or co-sponsors advertise their products by way of putting hoardings during the tournament - there is no evidence on record to show that the respondents organized the tournaments at the request of the co-sponsors or franchisees. Therefore it cannot be said that the respondents have provided any event management service and therefore the same would not attract any Service Tax - there is no evidence on record to show that the respondents organized the tournaments at the request of the co-sponsors or franchi .....

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..... ondents have organized sports events, i.e. cricket matches, in the name of APL and are receiving money from various franchisees, sponsors and co-sponsors. By using the above amounts received from franchisees, sponsors and co-sponsors, the respondents organized the sports unit and generated profit out of the unit. Thus the said amounts appear to be amounts received towards the service provided by the respondents. 5. The contention is that the activities carried out by the respondents are that they offered franchiseeship to various business organizations and willing business houses approached the respondents for agreed consideration. The respondents are facilitating selection of players, carrying out tournament and making arrangement of ma .....

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..... nizing or presentation of any arts, entertainment, business, sports, marriage or any other event and includes any consultations provided in this regard. As per the provisions of Section 65(41) of the Finance Act, event manager means any person who is engaged in providing any service in relation to event management in any manner. From the facts on record we find that there is no request by any franchisee or co-sponsors to organize the cricket tournament. The respondents on their own are organizing the cricket tournament. However, the franchisees or co-sponsors advertise their products by way of putting hoardings during the tournament. The Tribunal in the case of Tiger Sports Marketing Pvt. Ltd. held that the sponsors have paid the agreed .....

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