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TMI Blog2015 (3) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the effort of the Revenue as an effort to collect cricket tax and not an event management fee. There is a contradiction in the ultimate finding and the proposal in the show-cause notice. What the show-cause notice proposed or concluded was that activity was undertaken on behalf of BCCI. How could a view that event management service has been provided by KSCA to BCCI can be taken is a question which would require much more detailed consideration. - On the one hand the Commissioner says that KSCA conducting the event and on the other hand the demand is confirmed under event management service. How the fans are related to the issue of event management and how does conducting events by the BCCI through the associations would amount to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax for rendering club or association service. Besides demanding service tax with interest, penalties under Sections 77 and 78 of Finance Act have also been imposed. 3. Learned counsel at the outset submitted that the appellant has paid a sum of ₹ 3,88,33,124/- and despite the submission to this effect, the lower authority did not take cognizance of this submission at all. In fact, the learned counsel submitted that they have several grievances about non-consideration of important submissions by them and this is only one of them. It was also submitted that as regards service tax liability on club or association service, the issue as to whether such service is liable to tax has been considered and decided against Revenue by Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver part of the revenue and expenditure of an event manager, which defeats the findings in the order. e. The manner of conduct of adjudication shows a patently prejudiced, demonstrably arbitrary and slipshod appreciation of facts, law and evidence rendering the order null and void. f. The Respondent has recorded findings which are extraneous to the facts/allegations in the notice. For instance, the finding in para-22 that cricket is a religion in India and justice should go to the fans by service tax levy as per the notice is a finding which negates the very foundations of the order and demand of tax. The Appellant has been made a scapegoat at the altar of specious and spurious findings. g. The Appellant submits that the manner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. It was also submitted that the non-consideration of the provisions of the Section 65A or classification of bundled services shows that the entire demand is time-barred in view of the fact that appellant could never considered this as a event manager. 6. On the other hand, the learned Commissioner(AR) and the learned Addl. Commissioner(AR) vehemently argued that in this case cricket matches are events, managed and organized by KSCA and the services have been provided to BCCI. 7. We have considered the submissions. 8. In this case, service tax has been demanded on almost on the entire income realized by the appellants under different heads and efforts seem to be simply to maximize the revenue or rather than looking dispassionate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TV subvention money, sponsorship subsidy and other receipts, match fees and other receipts, hire charges and rental. Hire charges and rental relating to the hiring of the stadium ground. Sponsorship subsidy and TV subvention appear to be basically revenue sharing arrangements between BCCI and KSCA. The way the consideration has been worked out on the ground that KSCA had rendered the service shows that all the income received in connection with the matches have been included and therefore we find considerable force in the submission of the learned counsel that what is being proposing to tax is the event and not the event management. In fact the learned counsel called the effort of the Revenue as an effort to collect cricket tax and not an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel declined to accept the offer and submitted that matter may be finally decided in due course. In fact during the course of hearing, our attention had been drawn and certain portions of paragraph 21.1 and 22 and before we conclude we would like to take note of the same. In paragraph 21.1., the learned Commissioner observed : .. As regards the advance received for chambers, corporate box and the world cup ticket booking these are in relation to the events being conducted by KSCA and need to be taken as taxable value for rendering event management services. On the one hand the Commissioner says that KSCA conducting the event and on the other hand the demand is confirmed under event management service. 13. In paragraph 22, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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