https://www.taxtmi.com/caselaws?id=750824 CESTAT Chennai allowed appeals concerning service tax levy on business support services and merchandise sales. The tribunal held that payments to foreign players and staff do not attract service tax, following precedent from KPH Dream Cricket Pvt. Ltd. case establishing no service tax liability on player fees. Regarding merchandise sales, the tribunal found these constituted pure sales transactions rather than services, making them non-amenable to service tax. The demands were set aside and appeals allowed, with the tribunal relying on coordinate bench decisions and distinguishing between service provision and merchandise sales for tax purposes. en-us Thu, 21 Mar 2024 00:00:00 +0530 Mon, 01 Apr 2024 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750824 CESTAT Chennai allowed appeals concerning service tax levy on business support services and merchandise sales. The tribunal held that payments to foreign players and staff do not attract service tax, following precedent from KPH Dream Cricket Pvt. Ltd. case establishing no service tax liability on player fees. Regarding merchandise sales, the tribunal found these constituted pure sales transactions rather than services, making them non-amenable to service tax. The demands were set aside and appeals allowed, with the tribunal relying on coordinate bench decisions and distinguishing between service provision and merchandise sales for tax purposes. Case-Laws Service Tax Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750824