TMI Blog2019 (8) TMI 1693X X X X Extracts X X X X X X X X Extracts X X X X ..... be taxed under business support service. Thus, the players, such as the appellant herein, do not render support services of business or commerce - appeal allowed - decided in favor of appellant. - SERVICE TAX APPEAL NO: 86595 of 2015 - A/87563/2019 - Dated:- 1-8-2019 - MR C J MATHEW, MEMBER (TECHNICAL) AND DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Ramnath Prabhu, Advocate for the appellant Shri OM Shivadikar, Assistant Commissioner (AR) for the respondent ORDER Shri Yogesh Takawale, a cricketer of repute contracted to play for Mumbai Indians in the Indian Premier League (IPL) for three seasons from April 2008 by entering into an agreement with M/s Rathipriya Trading Pvt Ltd/M/s Indiawin Sports Pvt Ltd, was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... player for the franchisee but also promoting their business interest, that the tournaments for which the appellant had been engaged were not officially recognised by the governing body for cricket, that the appellant had failed to furnish the bifurcations of consideration for playing in matches and for promotion of the business of the franchisee and that the claim of the appellant for exclusion from the category of support services of business or commerce , owing to subsequent insertion of brand promotion service , was not tenable. 5. The decisions cited by Learned Counsel placed reliance on the judgement of Hon ble High Court of Calcutta in Sourav Ganguly v. Union of India [2016 (43) STR 482 (Cal)] which, inter alia, challenged the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was not providing any service as an independent individual worker. Status was that of an employee rather than an independent worker or contractor or consulting. In my opinion, it cannot be said that the petitioner was rendering any service which could be classified as business support service. He was simply a purchased member of a team serving and performing under KKR and was not providing any service to KKR as an individual . 6. In view of the clear finding that the players, such as the appellant herein, do not render support services of business or commerce , we follow the decisions of the Tribunal relied upon by Learned Counsel to set aside the impugned order and allow the appeal. (Pronounced in the open court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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