2009 (10) TMI 669

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....dent. ORDER Heard both sides. Shri S.S. Gupta, learned Chartered Accountant appearing for the appellants states that the appellants are only contesting the demand of Rs. 93,21,222/- as they have no grievance against the balance amount of Rs. 1,09,766/- with regard to renting of immovable property. He further states that, of the contested amount, Rs. 14,14,950/- is in relation to sale of space an....

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....up in the boxes and stands merely to identify the sponsors and no tax can be levied on the charges received, under the category of sale of space and time for advertisement. He argues that the appropriate service involved is 'sponsorship service' for which the demands should have been made from the sponsors instead of demanding the amounts from the appellants. He does not plead any financial hardsh....