https://www.taxtmi.com/caselaws?id=226198 The Tribunal quashes the adjudication orders, allowing the appeals challenging service tax liability for sponsorship of IPL League matches. It emphasizes the correct interpretation of the exclusionary clause under Section 65(105)(zzzn) of the Finance Act, 1994, granting immunity to service tax for sponsorship of sports events without restrictions based on commercial purposes. The Tribunal finds that IPL matches qualify as sports events under BCCI, rejecting the flawed reasoning of the adjudication authority and concluding that the orders were based on erroneous reasoning. en-us Wed, 10 Apr 2013 00:00:00 +0530 Fri, 23 Aug 2013 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226198 The Tribunal quashes the adjudication orders, allowing the appeals challenging service tax liability for sponsorship of IPL League matches. It emphasizes the correct interpretation of the exclusionary clause under Section 65(105)(zzzn) of the Finance Act, 1994, granting immunity to service tax for sponsorship of sports events without restrictions based on commercial purposes. The Tribunal finds that IPL matches qualify as sports events under BCCI, rejecting the flawed reasoning of the adjudication authority and concluding that the orders were based on erroneous reasoning. Case-Laws Service Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226198