2012 (11) TMI 976

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....al for the Respondent. ORDER Ashok Jindal, Judicial Member - A service tax demand of Rs. 2,64,50,602/- has been confirmed for the period June 2008 to April 2010 under the category of sponsorship service provided by the applicants for the services availed by the applicant for the period under reverse charge mechanism. 2. The facts of the case are that the applicants entered with an agreeme....

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....elation to sponsorship of the sports events. The above said activity came into taxable event with effect from 1.7.2010 when an exemption for sponsorship of sports event has been withdrawn. Therefore, they are not liable to pay service tax for the impugned period as the same is prior to 1.7.2010. 4. To support his contention he placed reliance on the decision of the Tribunal in DLF Ltd. v. CST [....