Prima facie service tax leviable on selling of space for advertisement in cricket stadium

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 p...