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    <title>2014 (6) TMI 31 - CESTAT MUMBAI</title>
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    <description>Organising a cricket tournament with franchisees, sponsors and co-sponsors did not amount to event management service where the organisers ran the event on their own and no franchisee or co-sponsor requested them to organise it. Event management under the Finance Act, 1994 covers services connected with planning, promotion, organisation or presentation of specified events, but the arrangement here was only for advertisement display during the tournament. On that basis, the service tax demand was held unsustainable.</description>
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