2013 (7) TMI 984

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..... pellants are in appeal against the impugned order wherein the service tax demand of ₹ 1,81,50,660/- along with interest and various penalties under the Finance Act have been confirmed against them. 2. The facts of the case are that the BCCI had entered into contracts with companies like M/s Royal Challengers Sports Pvt. Ltd., M/s GMR Sports Pvt. Ltd., M/s The India Cements Ltd., Chennai e .....

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..... iew that the appellants are liable to pay service tax under Sponsorship Service taxable under Section 65(105)(zzzn). Therefore, the impugned demands have been confirmed against the appellants. Aggrieved from the said order, appellant is before us. 3. The learned counsel for the appellant submits that the main event of this sponsorship is only the sporting event that is called as cricket in IP .....

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..... e of cricket in IPL which is a sporting event. Therefore, the appellants were not held liable to pay service tax under the category of Sponsorship Service. The issue is no more res integra in view of the cited decision herein above. 7. Therefore, we hold that appellants are not liable to pay service tax in this case also. Accordingly the impugned order is set aside. Appeal is allowed with conse .....

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