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TMI Blog2018 (2) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to service tax liability of the assessee/appellant. The assessee/appellant is a cricket association, managing the cricket sport in the Sate of Rajasthan. In general, they are engaged in organizing, managing and controlling the game of cricket in various formats in the State of Rajasthan. The Revenue conducted verification of the accounts of the assessee/appellant and found that for the financial years 2005-2006 to 2008-2009 (upto September 2008) the assessee/ appellant did not discharge appropriate service tax in respect of various taxable services. The impugned order adjudicated the demand and held that the assessee/appellant is liable to pay service tax of Rs. 42,10,140/- for the service of "sale of space for advertisement" during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned AR elaborating the grounds of appeal filed by the Revenue submitted that the Original Authority dropped the demand under the category of business support service only on the ground that BCCI is not a commercial concern and is involved only in control and promotion of game of cricket. The reliance placed by the Original Authority on the decision of the Tribunal reported in 2007 (007) S.T.R. 384 (Tri. - Mum.) is not applicable as BCCI is no more recognized as charitable organization by CBDT w.e.f. 28/12/2009 in terms of Section 12A of the Income Tax Act. As such, it is submitted that the subsidy granted by BCCI to the assessee/appellant for creation and development of infrastructure which included items like putting up gym eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I find that in the present matter the issue relates to sale of space for advertising service, the definition of which is provided under Section 65 (105) (zzzm) of the Finance Act, 1994. The taxable service in this regard is also defined as any service provided to any person by any other person in relation to sale of space or time for advertisement in any manner. Examining the agreements made by the RCA with various parties, it is clearly evident from the contents and the condition mentioned therein that the amount was paid to RCA against providing the space earmarked for putting up the (i) Display/Exhibition of boards/rope/scroll boards/ Hoarding/Clipping of concerned parties and (ii) Branding of boards/rope/scroll boards/flood light towe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rict level academy members of the assessee/appellant. The Original Authority held that the tax entry is applicable for services provided to members. We note that this issue has already been settled by various decisions of High Courts and this Tribunal. There can be no service and tax liability in such arrangement of members availing certain facilities provided by association of such members forming into a club. Reference can be made to the decision of Jharkhand High Court in CCE & ST, Ranchi vs. Ranchi Club Ltd. - 2013 (294) E.L.T. 26 (Jhar.) and Hon'ble Gujarat High Court in Sports Club of Gujarat Ltd. vs. Union of India - 2013 (31) S.T.R. 645 (Guj.). This ratio has been consistently followed by this Tribunal in similar set of facts. As su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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