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Judgment
Vineet Saran, J—Heard Sri. Jeevan J. Neeralgi, learned counsel appearing for the appellant and Smt. H. Vani, learned counsel appearing for the respondent.
The dispute in the present appeal relates to as to whether service tax is payable on the services rendered by the respondent.
Customs, Excise, Service Tax Appellate Tribunal, Bangalore has by the impugned order dated 08.07.2013 held that since the activity of sponsorship in this matter is only of a game of Cricket in IPL which is a sporting event, thus, appellant would not be liable to pay service tax under the category of Sponsorship Service.
A Division Bench of this court in the case of Commissioner of Service Tax Vs. Scott Wilson Kirkpatrick (India) Pvt. Limited, (2011) 23 STR 321 : (2011) 32 STT 174 has held in paragraph 36 as follows:
"36. Broadly the following disputes do not fall within the jurisdiction of High Court under Section 35(g) of the Act:-
(a) Dispute relating to the service tax payable on any service/taxable service.
(b) The value of the taxable service for the purposes of assessment?
(c) A dispute as to the classification of services.
(d) Whether those services are covered by an exemption notification or not?
(e) Whether the value of services for the purposes of assessment is required to be increased or decreased?
(f) The question of whether any services are taxable services or not?
(g) Whether an activity is a service rendering activity or not, so as to attract levy of service tax?
(h) Whether a particular service falls within which heading, sub-heading of Section 65(105) of the Service Act, 1994 which defines "taxable service".
It is not disputed by parties that the present case would be covered by clause (a) of paragraph 36 of the said Judgment. As such this appeal, which has been filed under section 35G of the Central Excise Act, shall thus not be maintainable. Appeal is accordingly dismissed as not maintainable.
Appellant shall be at liberty to approach the correct forum.