https://www.taxtmi.com/caselaws?id=256709 The Tribunal ruled that the appellant, a cricket team, was not liable to pay service tax on sponsorship charges collected for the IPL Series as sponsorship of sporting events was not a taxable service. The appellant's utilization of Cenvat credit for service tax payment was deemed incorrect as they were not a provider of any output service. The penalty imposed was set aside due to the absence of intentional tax evasion, and the appellant was granted restoration of the Cenvat credit utilized, with the condition of not seeking a refund of the cash payment made. en-us Tue, 27 Jan 2015 00:00:00 +0530 Fri, 04 Sep 2015 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256709 The Tribunal ruled that the appellant, a cricket team, was not liable to pay service tax on sponsorship charges collected for the IPL Series as sponsorship of sporting events was not a taxable service. The appellant's utilization of Cenvat credit for service tax payment was deemed incorrect as they were not a provider of any output service. The penalty imposed was set aside due to the absence of intentional tax evasion, and the appellant was granted restoration of the Cenvat credit utilized, with the condition of not seeking a refund of the cash payment made. Case-Laws Service Tax Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256709