2014 (10) TMI 27

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....lay for Kings XI Punjab, under a contract with Indian Premier League (IPL). The confirmation of demand is for the period April, 2008 to March, 2011. 3. Ld. Counsel would take us through the impugned Order-in-Appeal and Order-in-Original and submits the appellant had only been contracted by M/s. KPH Dreams Crickets Pvt. Ltd., Chandigarh, Punjab (M/s. KPH for short) for wearing the clothing and using the equipment supplied. The agreement is also for playing cricket in IPL. It is his submission that the appellant did not play a single match, which does not mean that he has not been contracted for wearing the dress given by M/s. KPH. It is his further submission that in the case in hand, the appellant has not played even a single match, a....

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....ity related to Sport will be outside the purview of Service Tax liability, as it was sponsored-ship agreement for playing matches in IPL. 4. Ld. Departmental Representative, on the other hand, would reiterate the findings of the lower authorities and would also draw our attention to Para 9 of the impugned order, wherein the ld. Commissioner has given findings regarding the Board's circular on Brand Promotion Service. 5. We have considered the submissions made at length by both sides and perused the records. There is no dispute as to the fact that the appellant herein was contracted by Kings XI Punjab for playing IPL matches. It is also undisputed that though the appellant was selected for playing, did not play a single match for....