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    <title>2012 (7) TMI 504 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the franchisees of BCCI-IPL T-20 Cricket Tournament were liable for service tax on various activities and payments, including business support services, payments to foreign players, commission to an agency, and reversal of Cenvat credit. It was determined that not all payments made were for services rendered, as the parties were engaged in a joint business venture. The Tribunal required a pre-deposit for certain items but waived the balance of duties for admission of appeal with a stay on collection during the appeal&#039;s pendency.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214934</link>
      <description>The Tribunal held that the franchisees of BCCI-IPL T-20 Cricket Tournament were liable for service tax on various activities and payments, including business support services, payments to foreign players, commission to an agency, and reversal of Cenvat credit. It was determined that not all payments made were for services rendered, as the parties were engaged in a joint business venture. The Tribunal required a pre-deposit for certain items but waived the balance of duties for admission of appeal with a stay on collection during the appeal&#039;s pendency.</description>
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      <pubDate>Wed, 07 Dec 2011 00:00:00 +0530</pubDate>
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