Justice G. Raghuram, President - Heard Shri S. Ganesh, Ld. Senior Advocate I for the appellant and the Shri Amresh Jain, ld. A.R. for the respondent - Revenue.

2. These appeals are preferred by M/s Hero Honda Motors Limited, since redesignated as Hero Motocorp Ltd., a company incorporated under the Companies Act, 1956. Appeals are preferred against a common adjudication order dated 30.6.2011 passed by the Commissioner, Service Tax for the period 1.4.2008 to 31.3.2008, 1.4.2009 to 22.9.2009 and 23.9.2007 to 17.5.2010, corresponding cricket matches known as IPL twenty 20 (1,2 and 3) tournaments played at different venues in India.

3. Under an agreement dated 14.5.08, GMR Sports Pvt. Ltd. (author company) and the appellant agreed, in accordance with terms and conditions set out therein, that the appellant would sponsor the GMR team called "Delhi Daredevils" in the tournament conducted under auspicious of BCCI. The relevant terms and conditions of this agreement may be noticed :

(a) GMR is granted franchisee rights by the BCCI for forming a cricket team to represent State of Delhi in a T-20 Cricket Tournament (league) called "DLF -IPL -20" organised by BCCI -IPL.

(b) In consideration