2012 (11) TMI 976

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....indal, 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 agreement with Board of Control for Cricket in Indi....

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....he 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activity came into taxable event with effect from 1.7.2010 when an exemption for sponsorship of sports event has been withdrawn.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 [2012] 35 STT 55, wherein a similar issue came be....