Service in relation to IPL sponsorship not liable to service tax for period prior to 1-7-2010

CESTAT, MUMBAI BENCH Kingfisher Airlines Ltd. Versus Commissioner of Service Tax, Mumbai-I ORDER NO. S/871/2012/CSTB/C-I APPLICATION NO. ST/STAY/201 OF 2012 APPEAL NO. ST/52 OF 2012 MAY 28, 2012 ORDER Ashok Jindal, Judicial Member A service tax demand of Rs. 2,64,50,602/- has been confirmed for the period June 2008 to April 2010 under the category of sponsorship service provided by the applicants for the services availed by the applicant for the period under reverse charge mechanism. 2. The facts of the case are that the applicants entered with an agreement with Board of Contr...