https://www.taxtmi.com/caselaws?id=431439 SC held that consideration paid to foreign sports entity for athlete appearance constitutes taxable manpower recruitment service under Section 65(68) of Finance Act 1994, as employer-employee relationship between agency and individual is not mandatory for statutory definition. However, SC reversed tribunal's finding on programme producer service, distinguishing it from BCCI precedent where exclusive production was involved. Extended limitation period and penalty were set aside since dispute involved statutory interpretation rather than willful default. Decision partly favored assessee. en-us Tue, 01 Nov 2022 00:00:00 +0530 Thu, 30 Apr 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431439 SC held that consideration paid to foreign sports entity for athlete appearance constitutes taxable manpower recruitment service under Section 65(68) of Finance Act 1994, as employer-employee relationship between agency and individual is not mandatory for statutory definition. However, SC reversed tribunal's finding on programme producer service, distinguishing it from BCCI precedent where exclusive production was involved. Extended limitation period and penalty were set aside since dispute involved statutory interpretation rather than willful default. Decision partly favored assessee. Case-Laws Service Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431439