https://www.taxtmi.com/caselaws?id=311303 CESTAT Mumbai-AT allowed the appellant's appeal in a service tax case involving IPL franchise operations. The Tribunal held that Central Rights Income from franchise agreements cannot be taxed as Business Support Services since joint venture partners lack contractual service relationships. Payments to foreign players for cricket were ruled non-taxable as playing cricket is the primary activity with promotional activities being ancillary. Service tax demands on reimbursable expenses to foreign entities were rejected due to absence of legal provisions during the disputed period (2008-2012). CENVAT credit reversal demands were unsustainable as legal requirements for such reversals were introduced only in 2016. Coaching services were specifically excluded from service tax liability. Total demands of approximately Rs. 22 crores were set aside. en-us Mon, 19 Jun 2023 00:00:00 +0530 Tue, 19 Dec 2023 06:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311303 CESTAT Mumbai-AT allowed the appellant's appeal in a service tax case involving IPL franchise operations. The Tribunal held that Central Rights Income from franchise agreements cannot be taxed as Business Support Services since joint venture partners lack contractual service relationships. Payments to foreign players for cricket were ruled non-taxable as playing cricket is the primary activity with promotional activities being ancillary. Service tax demands on reimbursable expenses to foreign entities were rejected due to absence of legal provisions during the disputed period (2008-2012). CENVAT credit reversal demands were unsustainable as legal requirements for such reversals were introduced only in 2016. Coaching services were specifically excluded from service tax liability. Total demands of approximately Rs. 22 crores were set aside. Case-Laws Service Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311303