https://www.taxtmi.com/caselaws?id=441681 The Tribunal ruled in favor of the appellant, a professional cricketer engaged by Knight Riders to play in the IPL. The Tribunal held that the payments received were not for taxable services under the Finance Act, as the appellant was employed to play cricket, not for 'business support services' or 'brand promotion services.' The Tribunal rejected the imposition of penalties under sections 76, 77, and 78 of the Finance Act, as the demand was deemed unsustainable due to the appellant's genuine belief that the services were not taxable. The impugned order was set aside, and the appeal by the appellant was allowed, dismissing the department's appeal. en-us Fri, 11 Aug 2023 00:00:00 +0530 Mon, 14 Aug 2023 09:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441681 The Tribunal ruled in favor of the appellant, a professional cricketer engaged by Knight Riders to play in the IPL. The Tribunal held that the payments received were not for taxable services under the Finance Act, as the appellant was employed to play cricket, not for 'business support services' or 'brand promotion services.' The Tribunal rejected the imposition of penalties under sections 76, 77, and 78 of the Finance Act, as the demand was deemed unsustainable due to the appellant's genuine belief that the services were not taxable. The impugned order was set aside, and the appeal by the appellant was allowed, dismissing the department's appeal. Case-Laws Service Tax Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441681