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2023 (2) TMI 830 - CESTAT CHENNAILevy of Service Tax - Support Services of Business or Commerce or not - providing the Chepauk Stadium and assisting in the conduct of the Indian Premier League (IPL) twenty over cricket matches by M/s. India Cements Ltd. - case of the Department is that the said amount is a consideration received by the appellant from the BCCI for providing the Chepauk Stadium for conduct of IPL cricket matches - HELD THAT:- The Department has not been able to produce any evidence to show that there was an understanding between the appellant and the BCCI for providing such service for a consideration of Rs.10,00,00,000/-. Further, it is also established that the appellants had provided the Stadium to Chennai Super Kings and had received Rs.50,00,000/- per match, for which they have discharged Service Tax - The definition of ‘Support Services of Business or Commerce’ has already been noticed above. Unless there is a service provided and a consideration received for the service that has been provided, there cannot be a levy of Service Tax. The decision in the case of M/S VIDARBHA CRICKET ASSOCIATION VERSUS COMMISSIONER OF CENTRAL EXCISE [2014 (1) TMI 204 - CESTAT MUMBAI (LB)] was relied upon by the Learned Counsel for the appellant to argue that cricket associations cannot be considered as business or commercial organizations. In the said decision, the Tribunal relied on the decision in the case of THE SECRETARY, MINISTRY OF INFORMATION & BROADCASTING VERSUS CRICKET ASSOCIATION OF BENGAL & ANOTHER [1995 (2) TMI 406 - SUPREME COURT] and it was held by the Tribunal therein that sports organizations are not business or commercial organizations; conduct of sports or sporting events and their broadcasting/telecasting is not assertion of commercial rights. Thus, there are no hesitation to conclude that the Department has failed to establish that the appellant has rendered a service falling within the definition of ‘Support Services of Business or Commerce’ - appeal allowed.
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