https://www.taxtmi.com/caselaws?id=772980 Sponsorship of IPL-related activities was treated as sponsorship of a sports event and, for the period before 01.07.2010, remained outside the taxable scope of sponsorship service; tax demand for that period was therefore unsustainable. Where services were rendered before 01.07.2010 but consideration was received later, tax did not arise merely because payment was delayed, as liability depended on the period of service. For the post-01.07.2010 demand, tax and interest paid before the show-cause notice supported deletion of penalty, though the underlying tax liability for that period was sustained. en-us Mon, 02 Jun 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772980 Sponsorship of IPL-related activities was treated as sponsorship of a sports event and, for the period before 01.07.2010, remained outside the taxable scope of sponsorship service; tax demand for that period was therefore unsustainable. Where services were rendered before 01.07.2010 but consideration was received later, tax did not arise merely because payment was delayed, as liability depended on the period of service. For the post-01.07.2010 demand, tax and interest paid before the show-cause notice supported deletion of penalty, though the underlying tax liability for that period was sustained. Case-Laws Service Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772980