2015 (12) TMI 146

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....ner (AR), for the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the adjudication order passed by the adjudicating authority whereby a demand of Rs. 5,76,80,000/- is confirmed with interest and penalties were also imposed. 3. The demand is confirmed on the ground that the appellant had received Sponsorship Service and the appellant has not paid the service....

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....nt, is indisputable. To dissect the generic composition of the sponsorship agreement by reference to a circumstance that payments are made not to the T-20 tournament of cricket matches but to the BCCI/ IPL (which is not a game), is an extravagant and logically misconceived analysis. Surely, it is not anybody's case that the payments were made to BCCI/ IPL for the latter's intrinsic brand image and....