Custom, Excise & Service Tax Tribunal
M/S United Spirits Ltd vs Commissioner Of Service Tax Bangalore on 11 January, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/548/2012-DB [Arising out of Order-in-Original No. 05/2011 dated 07/12/2011 passed by Commissioner of Central Excise, Bangalore] For approval and signature: HON'BLE SHRI M.V.RAVINDRAN, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes M/s UNITED SPIRITS LTD U.B. TOWER, 24, VITTAL MALLYA ROAD, BANGALORE-560 001 Appellant(s) Versus Commissioner of Service Tax BANGALORE 1ST TO 5TH FLOOR, TTMC BUILDING, Above BMTC BUS STAND, DOMLUR BANGALORE, - 560071. Respondent(s)
Appearance:
Mr. Venugopal, Advocate For the Appellant Mr. Pakshirajan, A.R. For the Respondent Date of Hearing: 11/01/2016 Date of Decision: 11/01/2016 CORAM :
HON'BLE SHRI M.V.RAVINDRAN, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER Final Order No. 20001 / 2016 PER M.V. RAVINDRAN When this matter was called, both sides submit that the issue involved is regarding service tax liability on the amount paid on sponsorship. It is also brought to our notice that identical issue in respect of the very same assessee was in appeal No. E/303/2011 and was decided on 08.7.2013 by Final Order No. 25538/2013.
2. On perusal of the said order, we find that the Bench has held in favour of the appellant-assessee before us and the issue is same. Respectfully following our own view in the assessees appeal by order dated 8.7.2013, we allow the appeal and set aside the impugned order. (Pronounced in open court) (ASHOK K. ARYA) TECHNICAL MEMBER (M.V. RAVINDRAN) JUDICIAL MEMBER /vc/