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2019 (8) TMI 1693 - AT - Service TaxTaxability - support services of business or commerce or not - players in the Indian Premier League (IPL) - HELD THAT:- The decisions of Hon’ble High Court of Calcutta in SOURAV GANGULY VERSUS UNION OF INDIA & OTHERS [2016 (7) TMI 237 - CALCUTTA HIGH COURT] which, inter alia, challenged the instruction in circular no. 42/Comm (ST)/2008 dated 26th July 2010 of Central Board of Excise & Customs (CBEC) directing issue of notice on fees, either fully or partly, paid to players for participation in the Indian Premier League (IPL). Therein, it was held that The remuneration received by the petitioner from the IPL franchisee could not be taxed under business support service. Thus, the players, such as the appellant herein, do not render ‘support services of business or commerce’ - appeal allowed - decided in favor of appellant.
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