Service Tax Not Applicable on Sponsorship for IPL Matches; Authority's Premises Deemed Misconceived and Unsustainable.

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....Sponsorship whether liable for service tax or not - sponsorship of the IPL matches - Fundamental premises of the adjudication authority are misconceived and unsustainable - legislature has incorporated no restriction upon the exclusion by enacting that where a sports events has a commercial purpose, the exclusion was inapplicable - no service tax - AT....