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2018 (2) TMI 1186 - AT - Service TaxClub or association service - the affiliation fee and the membership fee received from district level academy members of the assessee/appellant - Held that: - There can be no service and tax liability in such arrangement of members availing certain facilities provided by association of such members forming into a club - the demand of service tax under club or association service and also penalties relatable to such tax liability. Irrespective of the status of BCCI as a charitable organization or otherwise, BCCI is sole organization incharge of game of cricket officially, in India. Managing, controlling and organizing the game of cricket, its development and other allied activities cannot be considered as business or commerce for service tax purpose. Such activities are with reference to managing a recognized sports. BCCI being the sole authority to manage the sport of cricket in India cannot be considered as involved in business or commerce with reference to activity of developing infrastructure for such sport. Appeal dismissed - decided against Revenue.
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