https://www.taxtmi.com/caselaws?id=179779 Sponsorship amounts paid under IPL sponsorship agreements were treated as relating to a sporting event rather than a taxable Sponsorship Service under Section 65(105)(zzzn) of the Finance Act, 1994. The analysis noted that the sponsorship was connected with IPL team franchises and the cricket event itself, and followed a prior decision holding that IPL sponsorship for a sporting event does not attract service tax under this category. On that basis, the appellants were held not liable to pay service tax under Sponsorship Service. en-us Mon, 08 Jul 2013 00:00:00 +0530 Wed, 09 Mar 2016 17:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179779 Sponsorship amounts paid under IPL sponsorship agreements were treated as relating to a sporting event rather than a taxable Sponsorship Service under Section 65(105)(zzzn) of the Finance Act, 1994. The analysis noted that the sponsorship was connected with IPL team franchises and the cricket event itself, and followed a prior decision holding that IPL sponsorship for a sporting event does not attract service tax under this category. On that basis, the appellants were held not liable to pay service tax under Sponsorship Service. Case-Laws Service Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179779