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of <h1>CESTAT Mumbai: Waiver of pre-deposit for IPL sponsor on service tax, interest, penalty.</h1> <h3>CITIBANK NA Versus COMMISSIONER OF SERVICE TAX. MUMBAI-I</h3> The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of service tax, interest, and penalty amounting to Rs.5,76,80,000/- for the applicant who ... Waiver of Pre-deposit - Sponsorship Service - Applicant sponsored the cricket tournament of Indian Premier League(IPL) - Held that:- Following the decision in case of Kingfisher Airlines Ltd.(2012 (11) TMI 976 - CESTAT, MUMBAI)that pre-deposit has been waived on same ground. Sponsorship was a sports event and was exempted during the period of dispute. Waived the Pre-deposit and stay granted The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of service tax, interest, and penalty amounting to Rs.5,76,80,000/- for the applicant who sponsored the Indian Premier League cricket tournament. This decision was based on a previous stay order in a similar case where sponsorship of a sports event was considered exempt during the disputed period. The appeal was listed for hearing along with a related case.
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