High Court dismisses appeal on service tax liability for cricket event services.

The High Court of Karnataka dismissed the appeal regarding the liability of service tax on services provided by the respondent for a cricket event like IPL. The court referenced a previous case and ruled that disputes related to service tax do not fall under its jurisdiction. The appellant was advised to seek resolution in the appropriate forum.

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Issues:
1. Whether service tax is payable on the services rendered by the respondent.

Analysis:
The High Court of Karnataka deliberated on the dispute concerning the liability of service tax on services provided by the respondent. The Customs, Excise, Service Tax Appellate Tribunal, Bangalore, in its order dated 08.07.2013, ruled that the appellant would not be liable to pay service tax under the category of Sponsorship Service for their involvement in a cricket event like IPL. The court referenced a previous case, Commissioner of Sales Tax, Bangalore Vs Scott Wilson Kirkpatrick (I) Pvt. Ltd., where it was outlined that disputes related to service tax payable on any service, the value of taxable service, classification of services, exemption notifications, assessment value adjustments, taxable services determination, service activity identification for service tax levy, and service categorization under Section 65(105) of the Service Act, 1994, do not fall under the jurisdiction of the High Court. The court noted that the present case fell under the purview of clause (a) of paragraph 36 of the mentioned judgment, rendering the appeal not maintainable under section 35G of the Central Excise Act. Consequently, the appeal was dismissed, with the appellant advised to seek recourse in the appropriate forum for resolution.

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