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

2. 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...

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

5. Sponsorship whether liable for service tax or not - sponsorship of the IPL matches - Fundamental premises of the adjudication authority are misconceived and...

6. 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...

7. Entitlement to avail and utilize ITC - the transfer of leasehold rights in the part property - the GST amount charged by IPL if such transaction is considered to be a...

8. 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...

9. The case involved a challenge to assessment orders regarding whether sponsorship receipts constitute "payment for admission to entertainment." The court examined if the...

10. Sponsorship of the IPL matches - whether the service falls within the exclusionary clause of Section 65 (105) (zzzn) of the Finance Act, 1994 - SC dismissed the appeal...

11. Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition...

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

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

14. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

15. Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding...