2016 (5) TMI 192

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..... Sparsh Bhargava, Mr Rony O. John, Mr Shashi Mathews, Mr Ankit Sachdeva, Mr Kishore Kunal, Ms Rachana Yadav and Mr Anupam Mishra, Advocates For the Respondents : Ms Shyel Trehan, Advocate Mr Satish Kumar, Senior Standing counsel, Mr Gautam Narayan, ASC, GNCTD with Mr Shatrajit Banerji, Advocate ORDER CM No.16141/2016 1. Allowed, subject to all just exceptions. W.P.(C) 3793/2016 2. Notice. Ms .....

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..... Act, 1994 by the 2015 with effect from 1st June, 2015 together with the Service Tax Notification No.06/2015 dated 1st March, 2015 and the Circular No. 334/5/2015-TRU dated 28th February, 2015 is that the earlier negative list setting out items in respect of which Service Tax was not leviable was included 'entertainment' which in terms of Section 10(j) (now omitted) included sporting events. It is .....

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..... to provide BCCI 20% free tickets in every category. It is submitted that the Petitioner should not be made liable to pay Service Tax on such 'free tickets'. 6. As far as the second submission is concerned, it will require examination of the Agreement between the Petitioner and the BCCI in some detail. However, the Court finds that for the current IPL season, the Petitioner has already collected .....

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