2017 (2) TMI 1152

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....hand involves two issues. The first issue is whether the sponsorship of the Indian Premier League would amount to the sponsorship of a sporting event for the period under dispute. The second issue to be decided is whether the service tax amount received by the appellant from their other branches has been deposited by the appellant with the Government or otherwise. 4. The adjudicating authority in respect of taxability of sponsorship of Indian Premier League has held that the said services get classified under the definition of sponsorship services on a finding that appellant is paying an amount to BCCI for being sponsorer of a team. It is a case of the appellant that Indian Premier League is sports event, hence not taxable under sponsors....

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.... recovered service tax on such debit notes. The said debit notes were raised to recover expenses borne by the noticee on behalf of their other circles and not for any taxable service provided by the noticee to them. As the noticee also charged and recovered service tax on the said debit notes, they were required to deposit the same with the Government under the provisions of Section 73A of the Act. The noticee claims that the amount stands paid from their cenvat account as their cenvat account was reduced on the day of raising the said debit notes. In this context I find that the Hon'ble CESTAT in the case of M/s. Pooja Cables Pvt. Ltd. vs. CCE, Bhopal [2010-TIOL-836-CESTAT-DEL] has held that the amount discharged through cenvat account mak....