IPL Sponsorship Exempt from Service Tax: CESTAT Delhi

Commissioner of Service Tax Vs Nokia India Pvt. Ltd. (CESTAT Delhi)

The case centers on an appeal filed by the Revenue challenging the decision of the Commissioner to drop a demand for service tax on Nokia India Pvt. Ltd. for its sponsorship of the Kolkata Knight Riders, a team in the Indian Premier League (IPL). The Revenue believed that Nokia’s payment of ₹15 crores to the team for sponsorship rights should be taxed under the category of ‘sponsorship services’ as defined in the Finance Act, 2006. However, the adjudicating authority, referencing a similar case

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