https://www.taxtmi.com/caselaws?id=433191 Service tax demand on professional sportspersons was examined on whether wearing team apparel bearing sponsors' marks and attending promotional/public events constituted "Business Support Service" (BSS). The Tribunal held BSS covers outsourced business facilitation activities, and the alleged conduct did not fit any specific BSS entry; the sportspersons were not independently promoting any particular product/service or undertaking sales/marketing activity. It further found an employer-employee relationship under the playing contract, and services rendered by an employee to the employer under its direction are excluded from service tax. Consequently, BSS classification failed and the service tax demand was set aside; the appeal was allowed. en-us Fri, 20 Jan 2023 00:00:00 +0530 Fri, 09 Jan 2026 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433191 Service tax demand on professional sportspersons was examined on whether wearing team apparel bearing sponsors' marks and attending promotional/public events constituted "Business Support Service" (BSS). The Tribunal held BSS covers outsourced business facilitation activities, and the alleged conduct did not fit any specific BSS entry; the sportspersons were not independently promoting any particular product/service or undertaking sales/marketing activity. It further found an employer-employee relationship under the playing contract, and services rendered by an employee to the employer under its direction are excluded from service tax. Consequently, BSS classification failed and the service tax demand was set aside; the appeal was allowed. Case-Laws Service Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433191