NO SERVICE TAX ON SPONSORSHIP OF INDIAN PREMIER LEAGUE MATCHES It was recently held in the case of /s Hero Motocorp Ltd. and M/s DLF Limited Versus CST, Delhi - 2013 - CESTAT NEW DELHI in regard of service tax on Indian premier league (IPL) Matches that that Sponsorship of sports events even if they have a commercial element in them is excluded from the ambit of ‘sponsorship services’ and accordingly not liable to service tax The CESTAT decided in favour of the taxpayer and held that the legislature has not put any restriction in the exclusion of “sports event” by enacting that where a sports events has a commercial purpose, the exclusion is inapplicable. In the absence of ambiguity, the golden rule of construction namely a construction whereby the literal meaning corresponds to the legal meaning must be adopted.
Posted on: Thu, 10 Oct 2013 08:41:52 +0000
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