CESTAT ruled in favor of the appellant cricket franchise,...

CESTAT ruled in favor of the appellant cricket franchise, setting aside multiple service tax demands. The Tribunal determined that Central Rights Income from BCCI-IPL did not constitute taxable Business Support Services as no service was provided between franchise agreement members. Similarly, payments to overseas cricket professionals for promotional activities were deemed primarily for playing cricket and thus not taxable. Player release fees paid to Cricket Australia and player transfer fees received from other franchisees were held not taxable under Manpower Recruitment or Supply Agency Services since neither cricket boards nor the appellant were engaged in providing such services. Additionally, the Tribunal found the demand barred by limitation as the Department was previously aware of all relevant facts.