2014 (6) TMI 31

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....ule, Member (T) Shri S. Dewalwar, Additional Commissioner (AR), for the Appellant. Shri B.S. Indani, Advocate with Narayan Sonawane, Asstt. Manager (Taxation), for the Respondent. ORDER Heard both sides. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held in favour of the respondents. 3.&em....

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.... the respondents have organized sports events, i.e. cricket matches, in the name of APL and are receiving money from various franchisees, sponsors and co-sponsors. By using the above amounts received from franchisees, sponsors and co-sponsors, the respondents organized the sports unit and generated profit out of the unit. Thus the said amounts appear to be amounts received towards the service prov....

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....est of some franchisee. The respondents are themselves participating the event. The contention is also that when the respondents organized such cricket tournament, the business houses came forward to display their advertisements and their teams are also participating in the matches. The respondents relied upon the decision of the Tribunal in the case of Tiger Sports Marketing Pvt. Ltd. (supra) to ....

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....s provided in this regard. As per the provisions of Section 65(41) of the Finance Act, 'event manager' means any person who is engaged in providing any service in relation to event management in any manner. From the facts on record we find that there is no request by any franchisee or co-sponsors to organize the cricket tournament. The respondents on their own are organizing the cricket tournament....