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TMI Blog2024 (4) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of sale of space or time for advertisement and there is advertisement carried out. The agreements are more akin to sponsorship service. During the relevant period the sponsorship services for sports was excluded from the levy of service. The Tribunal after appreciating the facts had held that the amount received as per sponsorship agreements for boxes and stands are not leviable to tax under Sale of Space for Advertisement and requires to be set aside. The demand cannot sustain and requires to be set aside - Appeal allowed. - HON BLE MS. SULEKHA BEEVI.C.S., MEMBER (JUDICIAL) And HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri P. Gowtham, Advocate, for the Appellant Shri Harendra Singh Pal, Authorised Representative fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for providing the service of sale of space or time to M/s.SPIC. In fact, no advertisements are displayed by the corporates in the boxes and only their name board is displayed for identity. Ld. Consultant submitted that the activity is correctly taxable under the category of Sponsorship Services and would not fall under the category of Sale of Space for Advertisements . During the relevant time, the activity of sponsorship was not subject to levy of service tax as sports was excluded from Sponsorship Services . The appellant had entered into agreement for sponsorship with M/s.SPIC Ltd. The agreement of sponsorship would show that there is nothing in the agreement which indicates that sponsor can display the advertisement either in the boxe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any person by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organization . It was noted by the department that the appellant permitted the advertisers for certain period to put advertisements or display products on the space allotted to them. The appellant had entered into agreements with the advertisers separately for Instadia Advertising [which means all advertising sites inside the Ground and on the playing surface at the Ground]. The department has taken the view that such activity falls under the category of sale of space or time for advertisement . The very same issue was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table above. Department has demanded service tax for the consideration received for providing stands / boxes inside the stadium We have perused the sponsorship agreements produced. The said agreement shows that the boxes are to be allowed for witnessing matches only. Further, the sponsor will be permitted to have its name board on top of the box kept facing the ground. The sponsor gets the right to display his name on the top of the box only and has no right to display the product etc. They are also qiven exclusive or priority rights over tickets. The relevant portion of sponsorship agreement entered by the appellant with Indian Overseas Bank is reproduced as under: 9. That not more than 15 persons would be permitted to be seated in the box ..... X X X X Extracts X X X X X X X X Extracts X X X X
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