2015 (12) TMI 268

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the head of sponsorship service would not be sufficient to hold them liable to Service Tax in the absence of any evidence that they actually received the sponsorship service. The appellants have stated that no events were sponsored and no logo or trade name of the appellants were displayed. They only provided financial support in the form of donation or gifts for which they did not get anything i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -12-2014 - G. Raghuram, President and Shri R.K. Singh, Member (T) Shri Yogendra Aldak, Advocate, for the Appellant. Shri Sanjay Jain, D.R., for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - This stay application along with appeal has been filed against Order-in-Appeal No. 239/BPL/2012, dated 13-12-2012 which upheld the Order-in-Original dated 30-4-2012 in ter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on order or in the appellate order, the contention of the appellants does not seem to have been rebutted and merely because they had booked expenses in their accounts under the head of sponsorship service would not be sufficient to hold them liable to Service Tax in the absence of any evidence that they actually received the sponsorship service. The appellants have stated that no events were spons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X