2014 (10) TMI 345

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..... n 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 mai .....

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..... treated as a service provider and has rendered Business Auxiliary Service to M/s. Royal Challengers in view of the fact that the appellant was required to wear the logo, uniform and fulfil certain contractual obligations which according to Revenue would result in rendering of Business Auxiliary Service . 2. After hearing both the sides and going through the contract, we find that the payment .....

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