9911796707
TMI Blog2014 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... play for Kings XI Punjab, under a contract with Indian Premier League (IPL). The confirmation of demand is for the period April, 2008 to March, 2011. 3. Ld. Counsel would take us through the impugned Order-in-Appeal and Order-in-Original and submits the appellant had only been contracted by M/s. KPH Dreams Crickets Pvt. Ltd., Chandigarh, Punjab (M/s. KPH for short) for wearing the clothing and using the equipment supplied. The agreement is also for playing cricket in IPL. It is his submission that the appellant did not play a single match, which does not mean that he has not been contracted for wearing the dress given by M/s. KPH. It is his further submission that in the case in hand, the appellant has not played even a single match, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity related to Sport will be outside the purview of Service Tax liability, as it was sponsored-ship agreement for playing matches in IPL. 4. Ld. Departmental Representative, on the other hand, would reiterate the findings of the lower authorities and would also draw our attention to Para 9 of the impugned order, wherein the ld. Commissioner has given findings regarding the Board's circular on Brand Promotion Service. 5. We have considered the submissions made at length by both sides and perused the records. There is no dispute as to the fact that the appellant herein was contracted by Kings XI Punjab for playing IPL matches. It is also undisputed that though the appellant was selected for playing, did not play a single match fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 and has specifically stated that the Business Auxiliary Service is a wider category and this kind of promotion of name and house mark will fall under the category of Brand Promotion Service and not under the category of Business Auxiliary Service. 7. On perusal of the records, we find that the show cause notice which has been issued for the period 1-4-2010 to 31-3-2011, there is no payment received by the appellant from Kings XI Punjab. If that be so, the appellant has made out a prima facie for waiver of pre-deposit of the amounts involved. 8. Accordingly, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated & Pronounced in Court) X X X X Extracts X X X X X X X X Extracts X X X X
|
