2014 (11) TMI 500

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mr. N. Jagdish, A.R. ORDER Per B.S.V. MURTHY Appellant is engaged in the business related to sports, its marketing, etc. They entered in to an Agreement / Arrangement with Gujarat Cricket Association (GCA). By virtue of agreement / arrangement, the appellant could enter into agreement with companies and other clients for sponsorship of sports events and other sports marketing services in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s under various sections of the Finance Act, 1944 have been imposed. 2. Learned counsel submitted that the appellant only played a role of intermediary between clients and Grasim Industries and did not render any 'Business Support Service'. The definition of 'Business Support Service' reads as under :                 'Sup .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d telecom facilities, pantry and security.] 3. We are unable to understand under which category of service, the appellants service falls in various services enumerated in the definition. Learned A.R. submitted that services provided by the appellant amounts to operational assistance. However, we find that operational assistance for marketing only is covered and when we talk of operational assist .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X