2016 (8) TMI 190

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..... the appellant Shri Harvinder Singh, A.R. for the respondent ORDER A demand of service tax of Rs. 72,100/- has been confirmed against the appellant under Reverse Charge Mechanism under the category of 'sponsorship service'. 2. The facts of the case are that the appellant is engaged in the activity of manufacturing of distillers during the period October, 2010 to March, 2011. The appell .....

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..... ubmits that the appellant did not get any rights to put their logo or their hoardings at the site of event. To that extent, the Punjab State Sports Council has issued a certificate certifying that the said amount has paid by the appellant as donation. Therefore, they are not liable to pay service tax under the category of  'sponsorship service'. 4.  On the other hand, The Ld. A.R. .....

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