2025-VIL-954-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Sponsorship services – Appellants made payments to various companies towards sponsorship of the Indian Premier League (IPL) T20 tournament – Demand of service tax under 'Sponsorship Services' - Whether the service tax demand on the sponsorship payments made by the appellant prior to July 1, 2010 is sustainable – HELD - The entire demand confirmed by the adjudicating authority against the appellant for the services rendered by M/s. Royal Challengers Sports Pvt. Ltd. prior to July 1, 2010 are exempted as the activities are covered by the exclusion provision in the definition of 'Sponsorship Service' under Section 65(105)(zzzn) of the Finance Act, 1994. The Tribunal in the case of Hero Motocorp Limited vs. Commissioner of Service Tax, Delhi has held that sponsorship of an IPL team would amount to sponsoring the sport event and is covered by the exclusion provision – Further, the demands made for the services rendered prior to July 1, 2010 but payments received after July 1, 2010 are not taxable in terms of the second proviso to sub-rule (1) of Rule 6 of the Service Tax Rules, 1994, which provides that no service tax shall be payable for the part or whole of value of services which is attributable to service provided during the period when such service was not taxable - The demands for the period prior to July 1, 2010 and the demands for services rendered prior to July 1, 2010 but payments received after July 1, 2010 were set aside. However, the demand confirmed for the services rendered after July 1, 2010 was upheld, but the penalty imposed by the adjudicating authority is set aside as the appellant had paid the tax liability with interest before the issuance of the Show Cause notice – The appeal is partly allowed
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