https://www.taxtmi.com/caselaws?id=344366 The Tribunal granted a complete waiver of pre-deposit for sponsorship services related to the Mumbai Indian IPL team, M/s. Otago Cricket Association, and the IIFA awards, as they fell outside the scope of taxable services. Additionally, the Tribunal ruled in favor of the applicant regarding the membership fee paid to the GSM Association and the Cenvat credit for inputs and input services for office construction. However, the applicant was directed to pre-deposit a specific amount for Cenvat Credit on towers and shelters due to the extended period of limitation invoked. Compliance with the pre-deposit requirement would stay the remaining service tax demand, interest, and penalty during the appeal process. en-us Fri, 12 May 2017 00:00:00 +0530 Thu, 15 Jun 2017 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344366 The Tribunal granted a complete waiver of pre-deposit for sponsorship services related to the Mumbai Indian IPL team, M/s. Otago Cricket Association, and the IIFA awards, as they fell outside the scope of taxable services. Additionally, the Tribunal ruled in favor of the applicant regarding the membership fee paid to the GSM Association and the Cenvat credit for inputs and input services for office construction. However, the applicant was directed to pre-deposit a specific amount for Cenvat Credit on towers and shelters due to the extended period of limitation invoked. Compliance with the pre-deposit requirement would stay the remaining service tax demand, interest, and penalty during the appeal process. Case-Laws Service Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344366