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2014 (5) TMI 839 - AT - Service TaxDemand of service tax - Business Support services - Consideration received for playing match - In the contracts between the IPL on the one hand and ISPL and ESPL on the other hand, the applicant had certain obligation to promote the brand name of ISPL/IPL and ESPL/ICL. However no separate payment made for promoting the brand name of the leagues and its franchisees - Held that:- Prima facie, it appears that the service tax demand is on the entire consideration received by the player which includes consideration for match fee for playing cricket. Nothing has been specifically brought on record to say that he has actually received consideration endorsement/advertisement/marketing of any goods as part of the contractual agreement though such clauses are seen in the agreement. We further note that ‘Business Support Service’ by definition is not very explicit and some amount of haziness exists in the scope of the entry. In such a situation, when the activity gets covered by another entry for taxing the activity subsequently the Tribunal has held that for the period prior to enactment of the new entry the service was not taxable. By this logic, it appears that consideration received by the applicant was not towards, ‘Business Support Service’. Prima facie, we feel that the applicant has made out a case for waiver of pre-deposit for admission of appeal - Stay granted.
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