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of <h1>Tribunal waives pre-deposit for Service Tax on IPL activities</h1> <h3>AJITESH KAMLESH ARGAL Versus COMMR. OF C. EX., VADODARA-I</h3> AJITESH KAMLESH ARGAL Versus COMMR. OF C. EX., VADODARA-I - 2014 (34) S.T.R. 241 (Tri. - Ahmd.) Issues:Waiver of Service Tax, Interest, and Penalties under Sections 70, 76, 77 & 78 of Finance Act, 1994 for Business Auxiliary Services related to playing for Kings XI Punjab in IPL.Analysis:The appellant filed a Stay Petition seeking waiver of Service Tax, interest, and penalties amounting to Rs. 6,18,412 confirmed by lower authorities for rendering Business Auxiliary Services by agreeing to play for Kings XI Punjab in IPL from April 2008 to March 2011. The appellant's counsel argued that the appellant was contracted by M/s. KPH Dreams Crickets Pvt. Ltd. only for wearing clothing and using equipment supplied, not for playing matches, thus not falling under Business Auxiliary Services but under Brand Promotion Service as per Circular No. 334/1/2010-TRU. The counsel referred to a previous case with a similar issue where the extended period was not invoked, supporting the appellant's contention. The Departmental Representative reiterated lower authorities' findings, emphasizing the Board's circular on Brand Promotion Service.The Tribunal acknowledged that the appellant was contracted by Kings XI Punjab for playing IPL matches but did not play any match. The Tribunal referred to the Board's circular distinguishing between Business Auxiliary Services and Brand Promotion Service, highlighting that mere promotion of a brand without linking to a specific product or service falls under Brand Promotion Service taxable from 2010. As per the show cause notice for the period 1-4-2010 to 31-3-2011, no payment was received by the appellant from Kings XI Punjab, indicating a prima facie case for waiver of pre-deposit. Consequently, the Tribunal allowed the application for waiver of pre-deposit and stayed recovery until the appeal's disposal.In conclusion, the Tribunal granted the appellant's request for waiver of pre-deposit of Service Tax, interest, and penalties related to Business Auxiliary Services for playing in IPL matches for Kings XI Punjab. The decision was based on the distinction between Business Auxiliary Services and Brand Promotion Service, as clarified by the Board's circular, and the absence of payments during the specific period mentioned in the show cause notice.
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