https://www.taxtmi.com/caselaws?id=363701 The Tribunal held that the cricketer's remuneration from the franchisee cannot be taxed as "Business Support Service" for service tax liability. It was determined that the cricketer was an employee of the franchisee, primarily engaged in playing cricket with promotional activities being secondary. Relying on legal principles and a precedent from the Calcutta High Court, the Tribunal rejected the Department's appeal, stating that the cricketer's remuneration was not subject to service tax under the classification of "Business Support Service." en-us Tue, 03 Jul 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363701 The Tribunal held that the cricketer's remuneration from the franchisee cannot be taxed as "Business Support Service" for service tax liability. It was determined that the cricketer was an employee of the franchisee, primarily engaged in playing cricket with promotional activities being secondary. Relying on legal principles and a precedent from the Calcutta High Court, the Tribunal rejected the Department's appeal, stating that the cricketer's remuneration was not subject to service tax under the classification of "Business Support Service." Case-Laws Service Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363701