TaxTMI 
TaxTMI 
2015 (11) TMI 1108
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....MISC. ORDER No. 40828-40849 / 2015<br>Service Tax<br>Shri R. PERIASAMI, Technical Member And Shri P.K. CHOUDHARY, Judicial Member For the Petitioner : Shri Joseph Dominic, Consultant, For the respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per: R. Periasami As the issues involved in these appeals are identical and arising out of a common Order in Appeal No. 01 to 26/2014 (MST) dated 29.01.20....
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..... Hence the present appeals. 4. Ld. Consultant appearing on behalf of the applicants submits that the Commissioner (Appeals) while confirming the demand has rejected their plea for taking the amount of 10% of the total value towards BPS whereas he has taken the total payment as taxable amount. He further submits that 90% of the amount is paid for match playing cricket and only 10% towards BPS. In....
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....ppeals). He submits that since more than 10% already paid, pleaded for waiver of pre-deposit. 5. On the other hand, Ld. AR reiterates the findings of the Commissioner (Appeals) and submits that the players promote the brand value of the franchisee. There cannot be any differentiation between play and promotion of brand. Players have been taken on contract by the franchisee to promote their brand....
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....ion. However, no such specific clause exists in the earlier agreements pertaining to demand period. We also find that in the subsequent demand raised by the department No.62/2012 dated 22.10.12 the demand restricted to only 10% of the player fee. The valuation dispute and claim of SSI benefit will be considered at the time of final hearing. The Ld. Consultant submitted worksheet containing details....