2017 (2) TMI 1152

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....yer, Superintendent (AR), for respondent ORDER Per M. V. Ravindran This appeal is directed against order in original No. 22/P-III/ST/COMMR/2012-13 dated 17.12.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is as follows:- The case in hand involves two issues. The first issue is whether the sponsorship of the Indian Premier League w....

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.... (32) STR 371 and was held that IPL is a sporting event and it has been affirmed by the Hon'ble Supreme Court as reported at 2016 (44) STRJ 59. We find it so. Since the issue is already settled by the apex court, we hold that the impugned order on this issue is not sustainable. 5. The second issue is in respect of demand of collection of the amount of service tax from Kerala and Tamil Nadu on the....

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..... 31.2 I find from the stated facts that the noticee raised debit notes on their Tamil Nadu and Kerala circles and also charged and 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 t....

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....e, the amount payable under Section 73A cannot be paid through the cenvat account and is to be paid under GAR7 challan." 6. The adjudicating authority has totally misconceived the provisions of Section 73A of the Finance Act, 1994 which reads as under:- "73A. Service Tax collected from any person to be deposited with Central Government:- (1) Any person who is liable to pay service tax under ....