2025-VIL-2074-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Maintenance services, Sponsorship services – Service Tax demand on maintenance services received from abroad for imported software and incurring expenditure towards sponsoring of events. Accordingly, the revenue confirmed the demands under 'Maintenance Services' for the period 2010-11 to 2013-14 and under 'Sponsorship Services' for the period 2012-13 - Appellant contended that no payments were made by the Indian branch for the maintenance of the software (SAP) and there was no contract for rendering the services between SAP Singapore and the appellant – HELD - Since there was no agreement between the appellant and the service provider, the demand for maintenance services cannot be sustained. Relying on the decision in British Airways vs. CCE, the Tribunal held that the service being provided by a foreign-based company to a foreign-based head office, the service tax liability cannot be created against the non-consumer of the services – The impugned order is set aside and the appeal is allowed - Sponsorship services: The appellant contended that it had already paid service tax on the entire amount used in conducting the tournament, and the expenses for which service tax was demanded were towards hotel expenses of guests, and not for sponsoring any event – HELD - The revenue did not dispute the fact that the appellant had discharged service tax on the expenses incurred on sponsoring the event. The expenses on which service tax was demanded were payments made to various hotels for the stay of the guests and not for sponsorship of any event. Therefore, the demand for 'Sponsorship Services' cannot be upheld.
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