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    <title>2019 (5) TMI 377 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the assessees, determining that the employer-employee relationship between cricket players and franchisees precluded the classification of their services under Business Support Services (BSS) or Brand Promotion Services (BPS). As a result, the appeals of the assessees were allowed, and the Revenue&#039;s appeals were dismissed. The prize money received from BCCI was deemed non-taxable, and the cause title was amended to reflect the change in jurisdiction.</description>
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      <link>https://www.taxtmi.com/caselaws?id=379649</link>
      <description>The Tribunal ruled in favor of the assessees, determining that the employer-employee relationship between cricket players and franchisees precluded the classification of their services under Business Support Services (BSS) or Brand Promotion Services (BPS). As a result, the appeals of the assessees were allowed, and the Revenue&#039;s appeals were dismissed. The prize money received from BCCI was deemed non-taxable, and the cause title was amended to reflect the change in jurisdiction.</description>
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      <pubDate>Tue, 30 Apr 2019 00:00:00 +0530</pubDate>
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