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TMI Blog2015 (11) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 dated 22.10.12 the demand restricted to only 10% of the player fee. The valuation dispute and claim of SSI benefit will be considered at the time of final hearing. - Therefore by taking into consideration of the pre-deposit already made by the appellants other than Sl. No. 2,4 and 6 made before the Commissioner (Appeals), which is sufficient and the balance amount of dues shall be waived and its recovery stayed in the disposal of the appeals - Partial stay granted. - ST/S/41680-41681/2014 in ST/41400-41401/2014, ST/S/41686-41705/2014 in ST/41406-41408, 41418-41440/2014 - MISC. ORDER No. 40828-40849 / 2015 - Dated:- 20-5-2015 - Shri R. PERIASAMI, Technical Member And Shri P.K. CHOUDHARY, Judicial Member For the Petitioner : Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chisee there is a specific clause been made that out of total player fee about 10% of the amount related to sponsorship and promotional activities. He produced a copy of the agreement for the year 2011 and submits that department had accepted this 10% and raised demand for the subsequent period. If only the 10% is considered they are all well within the SSI limit. The Commissioner (Appeals) denied the SSI benefit. He relied on the Tribunals decision in the case of DLF Ltd. Vs. CST, Delhi 2012 (27) STR 512 (Tri.-Del.) wherein the Tribunal held that IPL is a sport event. He also submits that except two applicants i.e., Shri Ashwin and Shri Koushik Gandhi all other applicants have already deposited more than 10% as pre-deposit before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SI benefit will be considered at the time of final hearing. The Ld. Consultant submitted worksheet containing details of pre-deposits may by each player during the pendency of proceedings before the Commissioner (Appeals) which is reproduced as under:- Sl.No. Name Amt. in Rs. Confirmed By CC (A) Amt. in Rs. Pre-deposited 1. Arun Kartik 1,77,426 67,000 2. Yo Mahesh 14,70,763.5 25,000 3. S. Badrinath 3,92,203 39,000 4. R. Ashwin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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