2015 (12) TMI 146

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..... he demands were made on the same grounds - impugned order is set aside - Decided in favour of assessee. - ST/84/2012-Mum - Final Order No. A/827/2014-WZB/C-I(CSTB) - Dated:- 11-6-2014 - Shri S.S. Kang, Vice-President and P.S. Pruthi, Member (T) Shri A.R. Krishnan, CA, for the Appellant. Shri P.M. Saleem, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. App .....

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..... uthority, creative as it goes, defies comprehension. On a true and fair analysis of the sponsorship agreement, that the sponsorship agreement is in relation to cricket tournaments conducted under the auspicious of BCCI/ IPL; that cricket is a sport; and the tournament (league) by the nature of its process is a sporting event, is indisputable. To dissect the generic composition of the sponsorship a .....

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..... that sponsorship of a sports event, which has a commercial element (the IPL events) is disentitled to the benefits of immunity to service tax, notwithstanding the clear phraseology of section 65(105)(zzzn) of the Act; and (b) since the sponsorship is in relation to league matches conducted under the auspicious of BCCI/ IPL and payments were made to the BCCI/ IPL, the sponsorship is not in r .....

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