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2018 (7) TMI 1009 - AT - Service TaxBusiness Support Services - franchise services - taxable services in or in relation to IPL tournaments - employer-employee relationship - Held that:- It is settled legal position that services provided by an employee, for the activities undertaken by the employer, for and under the instruction of the employer, cannot be termed as service provided by the employee. An identical matter titled as Sourav Ganguly v. UOI & Ors. [2016 (7) TMI 237 - CALCUTTA HIGH COURT], has been decided by the Hon’ble Calcutta High Court in favour of cricketer. The Petitioner therein entered into an agreement with the franchisee under which he was obliged to participate in promotional activities apart from playing cricket for their franchisee and the department sought to tax the consideration received by the Petitioner from their franchisee under ‘Business Support Service’ - The Hon’ble High Court of Calcutta held that the Petitioner was engaged as a professional cricketer for which the franchisee was to provide fee to the petitioner. He was under full control of the franchisee and had to act in the manner instructed by the franchisee. The Hon’ble High Court further held that the Petitioner therein was not providing any service as an independent individual worker and his status was that of an employee. Therefore it cannot be said that the Petitioner was rendering any service which could be classified as Business Support Service. The remuneration received by the respondent from the franchisee M/s KPH cannot be taxed as ‘Business Support Service’ - demand do not sustain - appeal dismissed - decided against Revenue.
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