2015 (12) TMI 146

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....llant. Shri P.M. Saleem, Commissioner (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 Servi....

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....gue) by the nature of its process is a sporting event, 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 B....