TMI Blog2024 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ERSUS 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 6(3) of CENVAT Credit Rules, 2004. (iii) Demand of service tax on sale of merchandise (iv) Demand of service tax on payments made to foreign players and staff (v) Demand of service tax on receipts from BCCI merchandise sale and import of service 5. Learned counsel would submit, at the outset, that the issues are no more res integra as they have been settled in favour of the appellant by this very Bench in the appellant s own case for earlier periods wherein, this Bench had followed the orders of other coordinate Benches in the cases of KPH Dream Cricket Pvt. Ltd. Vs. CCE (2020) 34 GSTL 456, Jaipur IPL Cricket Pvt. Ltd. Vs. Principal Commissioner of Service Tax, vide Final Order No. A/85993 85994/2023 dated 19.6.2023 and M/s. Knight R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cannot sustain and requires to be set aside, which we hereby do. Relevant paragraph reads as under:- 10. The Revenue sought to demand service tax from the appellant-assessee for the fee paid to overseas players under the category of Business Support Service. 11. The case of the appellant-assessee is that they are under the obligation to raise a team of 16 players for which the appellant-assessee entered into an agreement with various players including players of foreign origin. The agreement specified that the players were engaged as professional cricketers and will be provided with player fee. The players were given a consolidated consideration for fulfilling all their obligations under the agreement, which included playing cricket and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... franchisee. The apparel that he had to wear was team clothing and the same could not exhibit any badge, logo, mark, trade name, etc. The petitioner was not providing any service as an independent individual worker. His status was that of an employee rather than an independent worker or contractor or consultant. In my opinion, it cannot be said that the petitioner was rendering any service which could be classified as business support service. He was simply a purchased member of a team serving and performing under KKR and was not providing any service to KKR as an individual. 14. We further find that the issue has been examined by this Tribunal in the case of Umesh Yadav v. CCE - 2018 (2) TMI 136-CESTAT-Mumbai, wherein this Tribunal has obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude that the demand, interest and penalties cannot sustain. The impugned orders are set aside; the appeals are allowed with consequential relief. ( emphasis added by us for clarity ) 8. From the above, we find that the issues at Sl. No. (i), (ii) and (iv) are apparently decided in favour of the appellant in their own case although for different periods and hence, following the same we set aside the demand insofar as these two issues are concerned. 9. Insofar as sale of merchandise is concerned, it is the case of the appellant that there was no service but only sale, which is not amenable to service tax. We find from the impugned order that there is no dispute that the demand pertains to the sale of merchandise and hence, the same can nev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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