https://www.taxtmi.com/caselaws?id=758073 Service tax demands based solely on disclosed annual reports and ledger accounts cannot invoke the extended limitation period or penalty without suppression of facts intended to evade tax. Receipts from advertisement space, franchise arrangements, club activities, maintenance and repair, renting, event management and related stadium activities may be treated as naturally bundled services where their essential character is promotion of sport. Activities integrally connected with hosting and promoting cricket fall within the statutory and exemption framework applicable to sports-related services for the relevant periods. Accordingly, the disputed service tax demands, interest and penalties were unsustainable, while dropped demands were correctly maintained. en-us Thu, 05 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 11:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758073 Service tax demands based solely on disclosed annual reports and ledger accounts cannot invoke the extended limitation period or penalty without suppression of facts intended to evade tax. Receipts from advertisement space, franchise arrangements, club activities, maintenance and repair, renting, event management and related stadium activities may be treated as naturally bundled services where their essential character is promotion of sport. Activities integrally connected with hosting and promoting cricket fall within the statutory and exemption framework applicable to sports-related services for the relevant periods. Accordingly, the disputed service tax demands, interest and penalties were unsustainable, while dropped demands were correctly maintained. Case-Laws Service Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758073