2013 (7) TMI 984

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....dv ORDER (PER: MR. ASHOK JINDAL) Appellants are in appeal against the impugned order wherein the service tax demand of ₹ 1,81,50,660/- along with interest and various penalties under the Finance Act have been confirmed against them. 2. The facts of the case are that the BCCI had entered into contracts with companies like M/s Royal Challengers Sports Pvt. Ltd., M/s GMR Sports Pvt. Ltd., M....

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....sponsorship fee. Revenue is of the view that the appellants are liable to pay service tax under Sponsorship Service taxable under Section 65(105)(zzzn). Therefore, the impugned demands have been confirmed against the appellants. Aggrieved from the said order, appellant is before us. 3. The learned counsel for the appellant submits that the main event of this sponsorship is only the sporting eve....