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2024 (4) TMI 5 - AT - Service TaxLevy of service tax - Business Support Services - sale of merchandise - payments made to foreign players and staff - receipts from BCCI merchandise sale and import of service - reversal of CENVAT Credit - consideration paid to players could be considered as payment towards brand promotion services - HELD THAT:- Reliance placed in the case of M/S. INDIA CEMENTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNNAI [2023 (8) TMI 1395 - CESTAT CHENNAI] of this very Bench in the appellant’s own case for different periods wherein the coordinate Bench has granted relief to the appellant by following the orders of other coordinate Benches and held that The very same issue was considered by the Tribunal in the case of KPH Dream Cricket Pvt. Ltd. [2019 (5) TMI 1171 - CESTAT CHANDIGARH] where it was held that on player’s fee, no service tax is payable. Sale of merchandise - it is the case of the appellant that there was no service but only sale, which is not amenable to service tax - HELD THAT:- It is found from the impugned order that there is no dispute that the demand pertains to the sale of merchandise and hence, the same can never be held to be ‘service’ by any stretch of imagination. Hence, the demand as far as this issue is concerned is set aside and the appeal is allowed to this extent. The impugned orders are set aside and the appeals allowed
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