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    <title>2023 (6) TMI 1081 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that no Service Tax is payable on the sponsorship of IPL and ICC cricket tournaments during the period in question. The Tribunal set aside the taxability of sponsorship services, citing precedents and statutory provisions. As the appeal succeeded on merits, the Tribunal did not address the invocation of an extended period of limitation or the imposition of penalties. The appellant was granted consequential relief in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that no Service Tax is payable on the sponsorship of IPL and ICC cricket tournaments during the period in question. The Tribunal set aside the taxability of sponsorship services, citing precedents and statutory provisions. As the appeal succeeded on merits, the Tribunal did not address the invocation of an extended period of limitation or the imposition of penalties. The appellant was granted consequential relief in accordance with the law.</description>
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