2022 (4) TMI 305

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....R, TECHNICAL MEMBER AND MR. P. DINESHA, JUDICIAL MEMBER Mr. V. Raghuraman, Senior Advocate - For the Appellants Mr. P. Gopakumar, Additional Commissioner (AR) - For the Respondent ORDER Show-cause notices dated 21/10/2010 & 19/10/2009 were issued based on the agreement between players and franchisee and MOU between M/s. United Breweries Limited (UBL for short) and M/s. Roya....

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.... Hundred and Seventy Six only) for the period 2009-10 and Rs. 21,41,105/- (Rupees Twenty One Lakhs Forty One Thousand One Hundred and Five only) for the period 2008-09, apart from interest under Section 75 and penalties under Sections 76 and 77 ibid. 2. The appellant filed a detailed reply denying any liability as proposed but, however, the adjudicating aut....

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.... the learned Kolkata Bench of the CESTAT in the case of Sourav Ganguly Vs. Commissioner of Central Goods & Service Tax, Kolkata vide Final Order No. 75660/2020 dated 14/12/2020 reported in 2020 SCC OnLine CESTAT 378 wherein, the issue has been decided in favour of a similarly placed taxpayer. The learned Kolkata Bench has elaborately considered the rele....