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The CESTAT held that fees received by the appellant as 'player fee' for playing cricket do not fall under the category of 'Business Auxiliary Services' and are not taxable as promotional activities. Relying on precedent, the Tribunal affirmed that remuneration for playing the sport itself is distinct from any branding or promotional service. The Tribunal emphasized the principle that in the absence of a clear legislative mechanism to segregate taxable and non-taxable components within a composite contract, taxation cannot be imposed. Consequently, the impugned order imposing tax on the player fee was set aside, and the appeal was allowed.
The CESTAT held that fees received by the appellant as 'player fee' for playing cricket do not fall under the category of 'Business Auxiliary Services' and are not taxable as promotional activities. Relying on precedent, the Tribunal affirmed that remuneration for playing the sport itself is distinct from any branding or promotional service. The Tribunal emphasized the principle that in the absence of a clear legislative mechanism to segregate taxable and non-taxable components within a composite contract, taxation cannot be imposed. Consequently, the impugned order imposing tax on the player fee was set aside, and the appeal was allowed.
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