KARNATAKA STATE CRICKET ASSOCIATION Vs. C.S.T.

JUDGEMENT

(1.) BOTH sides were heard for considerable time even though we were considering the issue as to whether the requirement of pre -deposit has to be waived and stay has to be granted. In our opinion, the detailed discussion of all the issues that were presented can be postponed to the final stage and at this stage we would restrict ourselves to discuss necessary details essential to decide whether requirement of pre -deposit is to be waived and stay is to be granted or not. Service Tax of Rs. 19,22,47,212/ - with interest has been demanded during the period from April 2006 to March 2011 on the ground that the appellant, M/s. Karnataka State Cricket Association (KSCA) has rendered event management service. An amount of Rs. 2,13,35,492/ - has been demanded on the ground that appellant has to pay Service Tax for rendering club or association service.

(2.) Besides demanding Service Tax with interest, penalties under Sections 77 and 78 of Finance Act have also been imposed.

(3.) AS regards event management service, the following submissions were made by the learned Counsel on behalf of the appellant: - -