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TMI Blog2016 (8) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Revenue. In that circumstance, the appellant has made out a case of complete waiver of pre-deposit. Accordingly, we waive the pre-deposit of entire amount of service tax, interest and penalties and stay recovery thereof during the pendency of the appeal. - stay granted. - Application No. ST/Stay/53654/2014 in Appeal No. ST/53243/2014 - Stay Order No. 60154/2016 - Dated:- 11-7-2016 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their logo and put their hoardings. In set of these allegations, a show cause notice was issued to the appellant to pay service tax under Reverse charge mechanism under the category of sponsorship service'. The matter was adjudicated and the demand of service tax alongwith interest was confirmed and penalties under provisions of Section 77 78 of the Finance Act. At this stage, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, they are rightly liable to pay service tax under the category of sponsorship service'. 5. Heard the parties. 6. On consideration of the submissions made by both the sides, we find that M/s Punjab State Sports Council has issued a specific certificate that the amount has been paid by the appellant as the donation for organising the games and no contrary evidence has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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