2022 (4) TMI 477

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....nd, Advocate for the Appellant Shri P. Gopakumar, Additional Commissioner (AR) for the Respondent ORDER PER : P DINESHA A show-cause notice dated 21/10/2010 was issued based on the agreement between players and franchisee and MOU between M/s. United Breweries Limited (UBL for short) and M/s. Royal Challengers Sports Private Limited (RCSPL for short), alleging thereby that the appellant....

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....t 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 authority vide Order-in-Original dated 31/05/2011 chose to confirm the demand of service tax as well as interest and penalties as proposed. Aggrieved by the demands, the appellant filed appeal before the First Appe....

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....ered the relevant provisions as well as orders of various Benches of CESTAT and also that of the decision of the Hon'ble Bombay High Court in the case of Indian National Shipowners' Association Vs. Union of India - 2009 (14) S.T.R. 289 (Bom.) wherein it has been held that the activity of the appellant therein could not be subjected to levy of service tax under Business Auxiliary Service prior to J....