TMI Blog2012 (10) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... promotional events and also considering the fact that whether extended period can be invoked in these cases or not has to be considered in detail, it is appropriate that appellants deposit about 20% of the liability within the normal period quantifying the same as Rs.7.5 Lakh and Rs.3.5 lakh respectively for the the appellant cricketers - against assessee. - ST/127 & 128/12 - - - Dated:- 28-8-2012 - M V Ravindran And B S V Murthy, JJ. Appellant Rep by: Shri S R Dixit, Adv. Respondent Rep by: Shri M Kutty, AR Per: B S V Murthy: Even though separate orders have been passed in respect of the two appellants, the issue involved is same and therefore both the stay applications and request for waiver of pre-deposit are consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not require the appellants to undertake any promotional activity per se for the sponsors of the franchisees nor they do not receive any amounts from them. Design of cricket clothing with marks and logos is a part of the employment agreement and cannot be brought under Business Support Service. The appellants had acted as professional cricketers and they were employed for playing cricket and not promoting business. The main purpose of their employment was to play cricket. The ld. counsel also relied upon the CBE C circular dated 31.07.09 to submit that activities undertaken by the director/managing director for the company cannot be levied to tax. Further, he also relies upon the Board's circular issued on 26.02.10 to submit that prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that, it cannot be said that, the contract is for playing cricket. Further, he also submits that even though the term is used "employed" in the contract, in reality there is no employer-employee relationship since what is being paid to the player is called player fee and not salary or remuneration. He submits that the relationship between the franchisees and the player is not one of employer and employee and the purpose is not only to play cricket even though cricket also happens to be part of the contract. 6. We have considered the submissions made by both sides. The issue is complicated and the whole contract and the implications of deductions of player fee for promotional events and the nature of promotional events are required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial out of the player fee by taking note of the deductions that are proposed for failure since there is no specific division of player fee for specific activity. In the absence of a division the only method available would be to consider the deductions proposed and on that basis a rough calculation would show that the ratio will be 5:9 for promotional event and playing cricket. As regards limitation, once again it requires detailed consideration of facts and law. However, the ld. counsel submitted that the total amount that may be within the normal period of limitation would be around Rs.38 lakhs in the case of Shri Irfankhan M. Pathan and about Rs.17 lakhs in the case of Shri Yusufkhan M. Pathan. Since the ld. counsel vehemently argued ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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