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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 ..... me of cricket, its development and other allied activities cannot be considered as business or commerce for service tax purpose. Such activities are with reference to managing a recognized sports. BCCI being the sole authority to manage the sport of cricket in India cannot be considered as involved in business or commerce with reference to activity of developing infrastructure for such sport. Appeal dismissed - decided against Revenue. - Service Tax Appeal No. 235 of 2012, Service Tax Appeal No. 418 of 2012 - Final Order No. 50656-50657/2018 - Dated:- 16-2-2018 - Hon ble Shri Justice Dr. Satish Chandra, President Hon ble Shri B. Ravichandran, Member ( Technical ) Ms. Neha Garg, Authorized Representative (DR) - for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence to creation and development of infrastructure etc. in connection with game of cricket cannot be considered as support service of business or commerce. The impugned order confirmed service tax liability of ₹ 87,274/- under the heading Club or Association Service with reference to services provided to the Members of the assessee/appellant association. Penalty equivalent to the confirmed service tax demand under Section 78 and further penalty under Section 76 of the Finance Act, 1994 were imposed on the assessee/appellant. 2. When the matter was called none appeared on behalf of the assessee/appellant. We note that these appeals were listed on various occasions and the most of the time none appeared on behalf of the assessee/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. We note that in the appeal, the assessee/appellant had not mentioned any reason for contesting the confirmation of service tax. In fact, the appeal is hardly one page and simply states that the Commissioner erred in confirming the service tax. No basis, reason or grounds are agitated. We have perused the impugned order in this regard. The observation of the Original Authority is as below :- 45. Examining the first issue, I observe that the notice are not able to justify their case against the alleged evasion of service tax on the value of taxable services received on account of providing space for advertising service. The assessee is contending their case as if the allegations have been made against them for providing advertising a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no requirement that the service provider should be a commercial concern engaged in business or commerce. The only condition is that there should be sale of space for advertisement which is admittedly the case here. The assessee had charged total value of taxable services amounting to ₹ 3.41 crores against this service i.e. Sale of Space for advertisement during the alleged period and evaded the payment of service tax amounting to ₹ 42,10,140/- which I find has correctly been demanded in show cause notice hence is recoverable from the assessee alongwith interest . 5. The assessee/appellant did not bring in any legal or factual basis in their appeal to contest the above finding. As already noted, there is no ground of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other allied activities cannot be considered as business or commerce for service tax purpose. Such activities are with reference to managing a recognized sports. BCCI being the sole authority to manage the sport of cricket in India cannot be considered as involved in business or commerce with reference to activity of developing infrastructure for such sport. We do not see any infirmity in the findings recorded by the Original Authority while dropping the demand under the category of support service of business or commerce. 8. In view of the above discussion and analysis, we find no merit in the appeal filed by the Revenue. The same is dismissed. The appeal filed by the assessee/appellant is partly allowed only with reference to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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