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2023 (6) TMI 956 - CESTAT AHMEDABADLevy of Service Tax - Business Auxiliary Service - amount received as remuneration for playing cricket for ISPL - HELD THAT:- The total amount of remuneration received is towards engaging the appellant by ISPL to play cricket in India Premier League matches. In the identical agreements, in respect of other players engaged by different teams, in all those cased, this Tribunal relying on the High Court in the case of SOURAV GANGULY VERSUS UNION OF INDIA & OTHERS [2016 (7) TMI 237 - CALCUTTA HIGH COURT] held that arrangement between the owner Company and the cricket player is of employment hence, players are not directly involved in brand promotion of a brand owner. Therefore, the activity of the cricket player does not fall under the category of Business Auxiliary Services. As per this settles legal position, in the present case also involving similar agreement and arrangement, the demand of under Business Auxiliary Service does not sustain. The demand raised in the impugned orders is not sustainable - Appeal allowed.
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