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IPL Sponsorship Exempt from Service Tax: CESTAT Delhi
Case Law Details
- Case Name
- Commissioner of Service Tax Vs Nokia India Pvt. Ltd. (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 involving He...
