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TMI Blog2014 (9) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax on the services rendered by them. That being the position, we have to take a view that appellant has made out a prima facie case for waiver. Accordingly, the requirement of payment of balance dues is waived and stay against recovery is granted during the pendency of appeal - Stay granted. - ST/26379/2013-DB - - - Dated:- 25-2-2014 - B S V Murthy and S K Mohanty, JJ. For the Appellant : Mr S Ananthan, CA For the Respondent : Mr A K Nigam, Addl. Commissioner (AR) JUDGEMENT Per: B S V Murthy: Service tax of ₹ 54,55,487/- has been demanded under reverse charge mechanism from the appellant on the ground that they have incurred expenditure for advertising and publicity which amounted to 'sponsorship ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gets covered by 'sponsorship service'. 3. We have considered the submissions made by both the sides. The donation of sponsorship service reads as under: Sponsorship includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form of donations or gifts, given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donors 3.1 The claim of the Revenue is that the appellant's activities are covered by the last portion of the definition wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm. Sponsorship of sports events is excluded from the scope of this levy. Proposal is also to collect service tax under reverse charge method from the recipient of service namely the body corporate or firm who sponsors the event. It may be noted that the organizer of events are not liable to pay service tax under sponsorship service . 3.2 We find that the issue is debatable and it is difficult to come to the conclusion exactly as to whether the appellant is liable at this stage. But it can be said that quite clearly two views are possible and further the view canvassed by the appellants has more weightage than the other side. According to the learned CA, the entire demand is time barred and appellant themselves have segregated the items ..... X X X X Extracts X X X X X X X X Extracts X X X X
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