https://www.taxtmi.com/caselaws?id=294744 The Tribunal allowed the appeal, ruling that the cricketer contracted to play for Mumbai Indians in the IPL was not taxable under 'support services of business or commerce' as per the Finance Act, 1994. The decision was based on precedents indicating that the cricketer, akin to an employee under the franchisee's control, did not provide such services. The Tribunal set aside the tax demand and penalty, concluding that the cricketer was not rendering business support services, ultimately allowing the appeal. en-us Thu, 01 Aug 2019 00:00:00 +0530 Fri, 30 Apr 2021 19:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294744 The Tribunal allowed the appeal, ruling that the cricketer contracted to play for Mumbai Indians in the IPL was not taxable under 'support services of business or commerce' as per the Finance Act, 1994. The decision was based on precedents indicating that the cricketer, akin to an employee under the franchisee's control, did not provide such services. The Tribunal set aside the tax demand and penalty, concluding that the cricketer was not rendering business support services, ultimately allowing the appeal. Case-Laws Service Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294744