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2018 (4) TMI 111 - CESTAT ALLAHABADBusiness Support Services - Revenue entertained a view that the appellant was promoting activities of the franchisee by wearing franchisee's official cricket clothing, displaying franchisee's mark/ logo etc. which was nothing but akin to promotion or marketing of the logo/ brands/ marks of the franchisee/ sponsor - Held that: - Hon’ble Calcutta High Court in the case of Shri Sourav Ganguly Vs Union of India and Others [2016 (7) TMI 237 - CALCUTTA HIGH COURT] has dealt with an identical issue and held that It was not the intention of the legislature that any and every kind of activity which can loosely be termed as ‘Business’ would attract service tax. It being a taxing provision, the same must be construed strictly and any benefit of doubt in the matter of interpretation of the provision must go in favor of the assessee. No service was provided by the player, nor requiring him to discharge any service tax. Appeal allowed - decided in favor of appellant.
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