2022 (4) TMI 305

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice Tax<br>MR. P. ANJANI KUMAR, 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 &&nbsp;19/10/2009 were issued based on the&nbsp;agreement between players and franchisee and&nbsp;MOU between M/s. United Breweries Limi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

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