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

2. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

3. 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...

4. Classification of service - sale of space and time for advertisement service or not - The Appellate Tribunal carefully examined the agreements between the parties and...

5. Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT

6. Service tax demand - sponsorship service - Activity is proved to be 'sponsored of the event service' but during the relevant time the 'sponsorship of the sports event'...

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

8. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

9. 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...

10. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

11. Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

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. The existing wells, which become un-usable or become dead, have been plugged and the service providers were to explore the possibility of new oil wells by making...

14. Pandal or Shamiana Contractor servic - activity such as provision of furniture, barricades, matting and white side wall - prima facie activity is taxable - AT

15. Business Auxiliary Service - Agreement for playing matches for Royal Challengers Bangalore in IPL - prima facie case is in favor of assessee - stay granted - AT