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    <title>2018 (7) TMI 1388 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected the Department&#039;s appeal in a case concerning a cricketer&#039;s classification of services to a franchisee for service tax purposes. It was held that the cricketer&#039;s remuneration from playing in IPL tournaments could not be taxed as &quot;Business Support Service.&quot; The Tribunal emphasized the cricketer&#039;s employment status as an employee of the franchisee and ruled that the promotional activities were ancillary to the main service of playing cricket, aligning with previous decisions on similar cases.</description>
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      <pubDate>Thu, 28 Jun 2018 00:00:00 +0530</pubDate>
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