https://www.taxtmi.com/caselaws?id=434315 The Tribunal ruled in favor of the appellant, finding that the appellant was not liable to pay Service Tax on the amount received from BCCI for providing the Chepauk Stadium for IPL matches. The Tribunal determined that the appellant's activities did not constitute taxable services as they provided the stadium to Chennai Super Kings, not BCCI, and had already paid Service Tax accordingly. The Department failed to establish the appellant's liability, and the Tribunal set aside the demands made by the Department. en-us Mon, 20 Feb 2023 00:00:00 +0530 Mon, 11 Sep 2023 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434315 The Tribunal ruled in favor of the appellant, finding that the appellant was not liable to pay Service Tax on the amount received from BCCI for providing the Chepauk Stadium for IPL matches. The Tribunal determined that the appellant's activities did not constitute taxable services as they provided the stadium to Chennai Super Kings, not BCCI, and had already paid Service Tax accordingly. The Department failed to establish the appellant's liability, and the Tribunal set aside the demands made by the Department. Case-Laws Service Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434315