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Prima facie service tax leviable on selling of space for advertisement in cricket stadium
Case Law Details
- Case Name
- Rajasthan Cricket Association Vs Commissioner of Central Excise, Jaipur (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
CESTAT, NEW DELHI BENCH
Rajasthan Cricket Association
v.
Commissioner of Central Excise, Jaipur
STAY ORDER NO. ST/S/663/2012
APPLICATIN NO. ST/STAY/932/2012
APPEAL NO. ST/418/2012-CU[DB]
JUNE 4, 2012
ORDER
Mathew John, Technical Member – The appellant Rajasthan Cricket Association organises cricket matches in various places in Rajasthan and they allow different parties to put up advertisement in the stadium in which matches are being organised, and they have been collecting charges for selling such advertisement space. Revenue made out a case that Appellant should have paid service tax u...
