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    <title>2014 (5) TMI 839 - CESTAT CHENNAI</title>
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    <description>The Tribunal prima facie held that the service-tax demand on the entire consideration received by the player was unsustainable, noting no separate payment for promotional or endorsement services and insufficient evidence that fees were for Business Support Services. Given the ambiguous scope of that entry and precedent on taxation prior to the new entry&#039;s enactment, the consideration appeared to be match fees rather than taxable business support. The applicant established a prima facie case for waiver of pre-deposit and the appeal was admitted with a stay granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247912</link>
      <description>The Tribunal prima facie held that the service-tax demand on the entire consideration received by the player was unsustainable, noting no separate payment for promotional or endorsement services and insufficient evidence that fees were for Business Support Services. Given the ambiguous scope of that entry and precedent on taxation prior to the new entry&#039;s enactment, the consideration appeared to be match fees rather than taxable business support. The applicant established a prima facie case for waiver of pre-deposit and the appeal was admitted with a stay granted.</description>
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      <pubDate>Wed, 25 Sep 2013 00:00:00 +0530</pubDate>
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