https://www.taxtmi.com/caselaws?id=355765 The judgment confirmed the cricket association's service tax liability for the sale of space for advertisement but set aside liability under the club or association service category. Penalties under Sections 78 and 76 of the Finance Act, 1994 were imposed but later partly allowed, dismissing the Revenue's appeal. The tribunal ruled that activities related to managing cricket with the BCCI do not constitute business or commerce for service tax purposes. en-us Fri, 16 Feb 2018 00:00:00 +0530 Mon, 19 Feb 2018 08:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355765 The judgment confirmed the cricket association's service tax liability for the sale of space for advertisement but set aside liability under the club or association service category. Penalties under Sections 78 and 76 of the Finance Act, 1994 were imposed but later partly allowed, dismissing the Revenue's appeal. The tribunal ruled that activities related to managing cricket with the BCCI do not constitute business or commerce for service tax purposes. Case-Laws Service Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355765