Entities Not Liable for Service Tax on Sponsorship Without Proof of Service Receipt u/s 65(105)(zzzn.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sponsorship service - merely because they had booked expenses in their accounts under the head of sponsorship service would not be sufficient to hold them liable to Service Tax in the absence of any evidence that they actually received the sponsorship service - AT....