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    <title>2024 (4) TMI 723 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh allowed the appeal regarding recovery of service tax with interest and penalties on agreements with a trading company for Indian Premier League participation. The Tribunal followed precedents from CESTAT Kolkata in Sourav Ganguly case and Calcutta HC decision, which established that remuneration received by players from IPL franchisees cannot be taxed under business support service provisions. The issue was settled law, making the appeal successful.</description>
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