https://www.taxtmi.com/caselaws?id=252211 The Appellate Tribunal ruled in favor of the appellant, a cricket player, determining that the payment he received for playing in the IPL season was primarily for playing cricket matches rather than constituting 'Business Auxiliary Service.' The Tribunal emphasized that the payment was directly related to the number of matches played and that the main intention of the agreement was to ensure the player's on-field performance. As a result, the Tribunal waived the pre-deposit and granted a stay against recovery during the appeal process, highlighting the core purpose of the payment in relation to playing cricket matches. en-us Tue, 02 Jul 2013 00:00:00 +0530 Tue, 14 Oct 2014 13:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252211 The Appellate Tribunal ruled in favor of the appellant, a cricket player, determining that the payment he received for playing in the IPL season was primarily for playing cricket matches rather than constituting 'Business Auxiliary Service.' The Tribunal emphasized that the payment was directly related to the number of matches played and that the main intention of the agreement was to ensure the player's on-field performance. As a result, the Tribunal waived the pre-deposit and granted a stay against recovery during the appeal process, highlighting the core purpose of the payment in relation to playing cricket matches. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252211