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TMI Blog2014 (12) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER B.S.V Murthy, Technical Member - Brief facts of the case are the appellant conduct cricket matches with club teams affiliated to Hyderabad Cricket Association. In addition to the above, the appellant also conduct the International test matches, one day international matches and other tournaments i.e. IPL T20/ACL 20 matches etc as scheduled by the Board of Control of Cricket in India, Basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest, under Section 73(1) and Section 75 of the Finance Act, 1994. Further, he imposed penalties of (i) Rs. 10,000/- under Section 77 and (ii) Rs. 9,14,67,195/- under Section 78 of the Finance Act, 1994 on the appellant. 2.1 Heard both the sides. Learned counsel submits that as regards the demand for service tax on Club or Association Service, out of total service tax demand of Rs. 4,96, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period subsequent to introduction of negative list, there is a demand of service tax for Rs, 2,22,65,853/- and the appellants have paid Rs. 2,19,15,268/-. 2.5 In the case of declared service of Renting of Immovable Property for TOTy 2012 also the appellants have paid the entire amount demanded. 2.6 In all these cases the amount paid differs from the amount demanded mainly because either qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er seen that the BCC1 themselves admitted vide then letter dated 6.3.2013 that they are paying service tax under this category on T.V. subsidy since July, 2010." In any case it is not the appellant who is exploiting the IPL for commercial use. This is done by BCCI only. We find merit in his submissions and we are considered that appellant has a prima facie case in respect of this demand. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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