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TMI Blog2014 (12) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... providing sponsoring service and as such the liability would fall upon the appellant. Commissioner (Appeals) has also held that sponsoring of a cricket team is not outside the scope of sponsorship service. Apart from noting that the issue of sponsorship of cricket has been held to be not covered by the sponsorship service, by the Tribunal in the case of Hero Motocorp Limited vs. CST, Delhi report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (DR) JUDGEMENT Per. Archana Wadhwa :- After hearing both the sides, we find that the appellant entered into a contract with an agreement with KPH Dream Cricket Pvt. Ltd. for sponsoring the cricket team Kings XI Punjab. On the said contractual consideration, a service tax of ₹ 37,08,000/- was collected by M/s KPH from the present appellant and deposited with the Central Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Commissioner (Appeals):- 5.3 Although the amount of service tax has been paid by the appellant and deposited by KPH under the taxable head business auxiliary service . But in view of the instructions of CBEC No. 42/Comm (ST) dated 8th February 2008 sponsorship of a cricket team may not be outside the scope of sponsorship service and service tax is required to be paid by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) has also held that sponsoring of a cricket team is not outside the scope of sponsorship service. 5. Apart from noting that the issue of sponsorship of cricket has been held to be not covered by the sponsorship service, by the Tribunal in the case of Hero Motocorp Limited vs. CST, Delhi reported in 2013 (32) S.T.R. 371 (Tri. - Del.), which would not cast any obligation on the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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