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TMI Blog2025 (4) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... nal No.05/2012 dated 30.01.2012 (OIO in short) of the adjudicating authority confirming the demand of Rs.4,94,400/- being the service tax payable inclusive of education cess and secondary higher education cess, on "sale of space and time for advertisement" service, for the period from April 2008 to March 2010, under Section 73(1) of the Act along with applicable interest under section 75 and imposing equivalent penalty under Section 78 of the Act. 2. Brief facts are that the appellant is registered with the Department for rendering of services of "Renting of Immovable Property", "Advertisement" & "Advertising Space or Time". The Department on scrutiny of the ST-3 returns filed by the appellant noticed that the appellant are not paying appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the service tax as quantified therein along with applicable interest and also proposing imposition of penalties. After due process of law, the adjudicating authority passed the order in original No.05/2012 dated 30.01.2012 confirming the demand of service tax along with interest and imposing penalty as aforementioned. Aggrieved by the said OIO, the appellant preferred an appeal which came to be rejected by the impugned OIA No. 254/2015 dated 12.10.2015 and the OIO was upheld in its entirety. Hence this appeal. 4. Ms. S. Sridevi, Advocate, appeared and argued for the appellant. The Ld. Counsel submits that the appellant is a non-profit society and also an affiliated member of BCCI, formed for the purpose of promoting the game of cricket ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds. Whereas the sponsor boxes/C-stands is a kind of reserved area wherein the guests of the sponsors will be allowed exclusively. It is her submission that the lower appellate authority has misinterpreted the Instadia advertisement with this "Sponsor boxes" and confirmed the demands without any legal basis. 6. The Ld. Counsel further submits that in the instant appeal, in the enclosed sample copy granting sponsorship rights, there are several rights granted to the corporate sponsoring the boxes, like provision for Color TV, dining hall etc. and the concerned sponsor will be permitted to put up his name board on the top of the box or stand in order to identify its box in the entire stadium. Exclusive rights were given to sponsors and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. 9. Heard both sides and perused the records as well as the citations submitted as relied upon. 10. The only issue that arises for determination is whether the demand raised under the category of 'Sale of Space and Time for Advertisement" on the appellant in the above facts and circumstances are tenable in law. 11. We find that the issue stands already decided in the appellant's favour in the appellant's own matter by two earlier decisions of this Tribunal on which the Appellant has placed reliance as aforementioned. Relevant portions of this Tribunal's decision in Final Order No.40396/2024 in Appeal ST/40797/2015 in the case M/s. Tamilnadu Cricket Association v The Commissioner of CGST & Central Excise, Chennai North Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 to the condition that the service provider is under no obligation to provide anything in return to such donors." "Section 65 (105) (zzzn) Taxable ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 right to display his name on the stand / box. Further, they are also given exclusive priority booking rights. The definition of sponsorship reveals that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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