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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Sponsorship whether liable for service tax or not - sponsorship ...

Case Laws     Service Tax

August 22, 2013

Sponsorship whether liable for service tax or not - sponsorship of the IPL matches - Fundamental premises of the adjudication authority are misconceived and unsustainable - legislature has incorporated no restriction upon the exclusion by enacting that where a sports events has a commercial purpose, the exclusion was inapplicable - no service tax - AT

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  1. Activity of sponsoring the IPL - sponsorship service - Prima facie, the existing provisions of Finance Act provide an exclusion of said cricket match etc. from ambit of...

  2. Sponsorship of the IPL matches - The charging provision clearly excludes from chargeability to service tax, sponsorship in relation to sports events. - AT

  3. Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

  4. Scope/levy of Taxable Service - sponsorship services - the provisions made in the books of account by the appellant as per the GAAP towards sharing the expenditure on...

  5. Sponsorship of cricket match - T-20 matches under the IPL banner - sports event - The appellant is immune to levy and collection of service tax under Section...

  6. Classification of services - sponsorship service or not - sponsorship fee paid by the appellant to M/s. JIPL towards grant of associate sponsorship rights of IPL team...

  7. Sponsorship service - merely because they had booked expenses in their accounts under the head of sponsorship service would not be sufficient to hold them liable to...

  8. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

  9. Security services provided by Superintendent of police - service provided for IPL match - Payment not received - stay granted - AT

  10. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

  11. Business Auxiliary Service - target incentives not liable to service tax - AT

  12. Advertising Agency service or sponsorship service - Import of service - The service rendered by sports bodies abroad could possibly be covered under the head of 'Sale of...

  13. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  14. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  15. CENVAT Credit - input services for providing output service namely sponsorship service - Appellant has collected service tax wrongly from service recipient and paid to...

 

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