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2024 (4) TMI 723 - CESTAT CHANDIGARHRecovery of service tax alongwith interest and penalties - Business Auxiliary Service - Business Support Service - agreements with M/s Rathipriya Trading Pvt. Ltd. [presently known as M/s Indiawin Sports Pvt. Ltd., Mumbai (ISPL)] for playing in Indian Premiere League - HELD THAT:- The Tribunal in its judgment, in the case of SOURAV GANGULY VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA (NOW COMMISSIONER OF CENTRAL GOODS & SERVICE TAX & CENTRAL EXCISE, KOLKATA SOUTH) [2020 (12) TMI 534 - CESTAT KOLKATA] has relied on the case of CST, DELHI VERSUS MS. SHRIYA SARAN [2014 (7) TMI 78 - CESTAT NEW DELHI] and the Hon’ble Calcutta High Court’s decision in the case of COMMISSIONER OF SERVICE TAX AND ANR. VERSUS SOURAV GANGULY AND ORS. [2019 (10) TMI 221 - CALCUTTA HIGH COURT] and this judgment has been followed in many other cases. The Hon’ble High Court of Calcutta held that the remuneration received by the petitioner from the IPL franchisee could not be taxed under business support service. The issue is no longer res integra - Appeal allowed.
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