https://www.taxtmi.com/caselaws?id=331738 Consideration paid for exclusive cricket team sponsorship rights was treated as outside the service tax category of sponsorship services. The Tribunal followed its earlier view that sponsorship of a cricket team did not fall within that taxable head, and it also noted that tax on the same transaction had already been discharged by the recipient under business auxiliary service. On that basis, a second levy on the same consideration under a different classification was not justified, and the service tax demand was set aside. en-us Wed, 20 Jul 2016 00:00:00 +0530 Fri, 24 Feb 2017 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331738 Consideration paid for exclusive cricket team sponsorship rights was treated as outside the service tax category of sponsorship services. The Tribunal followed its earlier view that sponsorship of a cricket team did not fall within that taxable head, and it also noted that tax on the same transaction had already been discharged by the recipient under business auxiliary service. On that basis, a second levy on the same consideration under a different classification was not justified, and the service tax demand was set aside. Case-Laws Service Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331738