https://www.taxtmi.com/article/detailed?id=11145 Fees paid by IPL franchisees to international cricketers for participation in league seasons do not fall within Business Support Services under Section 65(104c). The players were engaged under employment agreements that included wearing team clothing and granting identity-use rights, which formed part of employment rather than separate promotional services. Promotional activities and branding were ancillary to the primary sporting activity of playing cricket and do not constitute outsourcing or business support functions envisaged by the statutory definition. en-us Sat, 25 Feb 2023 09:54:13 +0530 Sat, 25 Feb 2023 09:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11145 Fees paid by IPL franchisees to international cricketers for participation in league seasons do not fall within Business Support Services under Section 65(104c). The players were engaged under employment agreements that included wearing team clothing and granting identity-use rights, which formed part of employment rather than separate promotional services. Promotional activities and branding were ancillary to the primary sporting activity of playing cricket and do not constitute outsourcing or business support functions envisaged by the statutory definition. Articles Service Tax Sat, 25 Feb 2023 09:54:13 +0530 https://www.taxtmi.com/article/detailed?id=11145