LAWS(CE)-2013-12-51

VIDARBHA CRICKET ASSOCIATION Vs. COMMISSIONER OF C. EX.

Decided On December 04, 2013
VIDARBHA CRICKET ASSOCIATION Appellant
V/S
COMMISSIONER OF C. EX. Respondents

JUDGEMENT

(1.) THE appeals are directed against Orders -in -Original No. 24/ST/2011 -12/C, dated 14 -12 -2011 and 58/ST/2012/C, dated 8 -10 -2012 and passed by the Commissioner of Central Excise, Nagpur. On intelligence that M/s. Vidarbha Cricket Association, Nagpur, appellant herein, is rendering various taxable services without discharging service tax liability thereon, investigation was conducted by the Central Excise Department into the activities undertaken by the appellant. The investigation revealed the following:

(2.) THE ld. Counsel for the appellant made the following submissions.

(3.) WE have carefully considered the submissions made by both the sides. Our findings and conclusions are discussed in the ensuing paragraphs.