2016 (8) TMI 1122

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....t entered into an agreement with KPH Dream Cricket Pvt. Ltd. (KPH) under which sponsorship rights was given to the appellant on exclusive basis; for such sponsorship rights, appellant paid a pre-determined amount to KPH.   KPH discharged the service tax liability under the category of Business Auxiliary Services by debiting the amount under CENVAT.  It is the case of department that the amount paid by the appellant to KPH would fall under the category of sponsorship services and hence liable to pay service tax.  Show-cause notice was issued.  Appellant contested the show-cause notice on merits as well as on limitation.   The adjudicating authority after following due process of law did not agree with the c....

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....d deposited with the Central Government under the category of Business Auxiliary Service. There is no dispute about above factual position. 2. However, subsequently Revenue entertained a view that the agreement between the appellant and M/s. KPH was falling under the category of sponsoring service and, as such, the tax liability fall on the appellant on reverse charge basis. Accordingly, proceedings were initiated against them for recovery of the said tax amount of Rs. 37,08,000/-. The said proceedings resulted in passing of an order by the original adjudicating authority confirming the tax liability along with interest and imposing penalties also. The order so passed, was upheld by Commissioner (Appeals), hence the present appeal. 3. F....