9911796707
TMI Blog2024 (4) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... ering service of Renting of Immovable Property, Sale of space or time for Advertisements etc. for M/s.SPIC Ltd. On verification it was revealed that the appellant was not paying appropriate service tax under the category of 'sale of space for advertisements' for the period 1.10.2007 to 20.09.2008. Show cause notice dt. 19.03.2009 was issued proposing to demand the service tax along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. On appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. The Ld. Consultant Shri A.R. Raghunathan appeared and argued for the appellant. It is submitted by the Ld. Consultant that the relevant period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vertisements. It is submitted that the Tribunal, on similar set of facts and issue, had held that the activity does not fall under 'sale of space or time for advertisement' and set aside the demand. The decision in the case of The Tamil Nadu Cricket Association Vs CST Chennai vide Final Order No.43025 / 2017 dt. 21.11.2017 was relied by the learned counsel. It is submitted that the Tribunal had considered similar issue in Hero Motorcorp Ltd. VS CST Delhi 2013-TIOL-873-CESTAT New Delhi, India Cements Ltd. VS CCE Chennai in Final Order No.40655-40656/2023 dt. 04.08.2023. Ld. Counsel prayed that the appeal may be allowed. 3. Ld. A.R Shri Harendra Singh Pal appeared and argued for the Department. The findings in the impugned order were reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 discussed as under : "8. For better appreciation, the definition of sponsorship is as under :- "Section 65 (99a): "Sponsorship" includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form of donations or gifts, given by the donors subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass for the attendant will be issued by TNCA. 11. The sponsor will be permitted to have his / its name board on top of the box facing the ground, the size and design of which should be got approved by the TNCA. It will be observed from the above that the box is only required to be used for witnessing the match. Thus, the sponsor gets the right to witness the match of the nature specified in para 8. The sponsor only gets the right to display his name on the top of the box facing the ground. 10. The above would show that appellants have not granted any right to the sponsors to display their products on the boxes / stands. So also there is no right given in the sponsorship agreement to display any advertisement. The sponsor has only rig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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