Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 345 - CESTAT BANGALOREWaiver of pre deposit - Business Auxiliary Service - Agreement for playing matches for Royal Challengers Bangalore in IPL - Held that:- Payment of USD 50,000 is for playing 20 matches and if the player deliberately absents himself or does not give a proper reason for not playing the amount will be deducted proportionately. The amount payable directly relates to number of matches played. Prima facie it appears that amount paid is mainly for playing cricket and the amount is based on number of matches. The dominant intention of both the parties in the agreement appears to be that the player has to play cricket and wear the logo and other things but the main objection of agreement is to ensure that the appellant played as per the requirement of franchisees. At this stage in our opinion, appellant has made out a prima facie case in his favour and accordingly there shall be waiver of pre-deposit and stay against recovery during the pendency of appeal - Stay granted.
|