9911796707
TMI Blog2016 (8) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... low:- S. No. Particulars Category of Service Demand confirmed (Rs.) period 1 Central Rights Income under the franchise agreement Business Support Service 8,23,55,893 2010-12 2 Players' fee paid for the overseas players Business Support Service (under reverse charge mechanism) 1,14,07,168 2010-11 3 Players' transfer fees received by the appellant for trading players Manpower Recruitment Agency Service 54,96,080 2011-12 4 Player release fee paid to the Cricket Board South Africa and Cricket Board Australia Manpower Recruitment Agency Service (under reverse charge mechanism) 10,47,356 2011-12 5 Rule 6(3) (i) - demand of 8% on the value of gate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has directed them to make pre-deposit of 10% of the amount in dispute for business promotional activity. Therefore, he submits that the applicant is ready to pay 10% of payment of players' fee paid to the overseas players under reverse charge mechanism for entertaining their appeal. 5. With regard to the activity of Players' transfer fees received by the applicant for trading of players, the Revenue sought to classify it under Manpower Recruitment or Supply Agency Service. It is the contention of the learned Counsel that the applicant is not a Manpower Recruitment or Supply Agency. In fact, the applicant is engaged in the playing of tournament in IPL. Further, the applicant is engaged in the activity of trading of players and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier period, the demand was sought to be confirmed on account of Central Right Income under the franchise agreement has been waived off by observing as follows:- 10. We have considered the arguments of both the sides. Prima facie, we are not in agreement with the argument that every payment made by the BCCI-IPL to the appellants is towards payment of services rendered by them. In fact it is seen that such payments are towards share of central receipts for Media Rights and other income. In this situation, the BCCI-IPL and the appellants are jointly undertaking a business venture where there may be loss or profit. The Board vide its Circular No. 109/03/2009-S.T., dated 23-2-09 in the case of film distributors and theatre owners exhibitin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person 15. On perusal of the above provision of law, prima facie the applicant do not qualify as Manpower recruitment or supply agency for trading of players. In the light of the decision Hon'ble Gujarat High Court in the case of Arvind Mills -2014 (35) STR 496 (Guj.) wherein the facts of the case as under:- 3. Brief facts are that respondent had a composite textile mill and was engaged in manufacturing of fabrics and ready-made garments. In order to reduce its cost the respondent deputed some of its employees to its group company, who were also engaged in similar businesses. Reason for such dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncern engaged in providing any such service to client would have to be satisfied. In the present case, facts are to the contrary. 17. Relying on the decision of Hon'ble Gujarat High Court in the case of Arvind Mills, prima facie, we are of the view that the applicant is not a Manpower Recruitment or supply Agency. Therefore, we waive the requirement of pre-deposit of Rs. 54,96,080/- during the pendency of the appeal. 18. The applicant has paid player release fee to the Cricket Board South Africa and Cricket Board Australia for playing the cricket in IPL on behalf of the applicant. The demand has been confirmed under the category of Manpower Recruitment or Supply Agency Service. As discussed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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