Key issues regarding invocation of time limitation for raising ...

Cricket association wins tax dispute: bundled services exempted, demands dropped for auxiliary services.

Case Laws     Service Tax

September 7, 2024

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket, and dropping of demands raised under various service categories like business auxiliary service, event management service, mandap keeper service, and renting of immovable property service. It discusses the rationale for not invoking extended period of limitation, exemption from service tax for services rendered by a charitable institution promoting sports, and reasons for dropping demands under different service categories. The adjudicating authority's order is set aside, demands are dropped, and the assessee's appeal is allowed, considering the services are not taxable under the respective categories.

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