TaxTMI 
TaxTMI 
2017 (10) TMI 138
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..../Supply Agency Service". The appellant was affiliated to the Board for Control of Cricket in India (BCCI) and received grant/subsidy including Service Tax from BCCI under the categories of service such as TV Rights subsidy, Tournament receipts, IPL subsidy, Players expenses re-imbursements and subsidy for. The allegation was that the appellants have assessed the entire amount for various services provided by them under the service of Club or Association Service and paid the service tax amounting to Rs. 7,73,72,374/-. The Service Tax was paid on 08.01.2014, 31.01.2014 and 21.05.2014 vide Challan No.11, 2 and 14 respectively under the accounting Head of 0044. Subsequently the appellant submitted a refund claim of Rs. 7,73,72,374/- on 15.07.20....
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....CI and they were not doing any commercial activities. On limitation, he reiterated that service tax was paid due to mistake of fact as they got confused by the negative list introduced from 01.07.2012 assuming that all the activities are subject to service tax unless mentioned in the negative list. He relied upon the following case laws:- 1. Geojit BNP Paribas Financial Services ltd. Vs. CCE, Customs & Service Tax, Kochi - 2015 (39) STR 706 (Ker.) 2. Rosa Power Supply Co. Ltd. Vs. UOI - 2014 (307) ELT 638 (Del.) 3. Vidarbha Cricket Association - 2015 (38) STR 99 (Tri. - Mumbai). 3. Ld. AR reiterated the findings of the order of the Ld. Commissioner (Appeals) and submitted that there were many services involved in this case and stated t....
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....hat duty was paid under duress. 6. From the impugned order, we find that the Ld. Commissioner (Appeals) has rejected the plea of the appellant on the ground that the appellant is providing infrastructure support to BCCI for organising tournament cricket matches and to further the aim and goal of BCCI in the state, which is in the nature of business support services. However, it is not clear what is basis of concluding that the appellant is providing business support services. Ld. Commissioner (Appeals) has also recorded a finding that the contention in present appeal is that the appellant paid Service Tax under mistake of law whereas the contention of the appellant from their pleadings is that there is mistake of fact. There is no finding ....