2014 (5) TMI 839

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.... Shri R. Arumugam, Cons. For the Respondent : Ms. Indira Sisupal, JDR JUDGEMENT Per Mathew John: The applicant is a cricket player, who played cricket for M/s. Indian Premier League (IPL, in short) and M/s. Indian Cricket League (ICL, in short). He had entered into agreement with M/s. Indiawin Sports Pvt. Ltd. (ISPL, in short), Mumbai, a franchisee of IPL and with M/s. Essel Sports Pvt....

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....have to pay service tax accordingly. Based on such a reasoning a Show Cause Notice was issued for payment received during 2006-07 and 2010-11 and upon adjudication an amount of Rs.20,32,985/- is confirmed as tax against the applicant. 2. Aggrieved by the order, the applicant filed this application for waiver of tax, interest and penalty. The learned Counsel submits that he is not promoting any ....

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....T.R.182 (Tri.-Mumbai) wherein full waiver of pre-deposit of Service Tax, interest and penalty was granted and recovery thereof is stayed during pendency of the appeal, relying on the decision of Jetlite (India) Ltd. Vs Commissioner of Central Excise, New Delhi reported in 2011 (21) S.T.R.119 (Tri.-Del.). 3. Opposing the prayer, the learned Authorised Representative for the Revenue submits that ....

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....othing has been specifically brought on record to say that he has actually received consideration endorsement/advertisement/marketing of any goods as part of the contractual agreement though such clauses are seen in the agreement. We further note that 'Business Support Service' by definition is not very explicit and some amount of haziness exists in the scope of the entry. In such a situation, whe....