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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Revenue entertained a view that the appellant was promoting ...


Cricket player not liable for service tax; wearing team gear isn't considered brand promotion, says court.

April 4, 2018

Case Laws     Service Tax     AT

Revenue entertained a view that the appellant was promoting activities of the franchisee by wearing franchisee's official cricket clothing, displaying franchisee's mark/ logo etc. which was nothing but akin to promotion or marketing of the logo/ brands/ marks of the franchisee/ sponsor - No service was provided by the player, nor requiring him to discharge any service tax. - AT

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