https://www.taxtmi.com/caselaws?id=757087 CESTAT Chandigarh allowed the appeal regarding service tax liability on endorsement services and reality show participation. The Tribunal held that cricket players wearing logos and insignia during IPL matches are not promoting businesses but simply playing cricket per franchise conditions, following precedents in Sourav Ganguly and other cases. The arrangement between team owners and players constitutes employment, not business auxiliary services. Regarding the principal-agent relationship with the intermediary company, the Tribunal found no formal agreement was required, and since the appellant received no direct remuneration from the service recipient, they were not liable for service tax as their agent had already paid it on the same transaction. en-us Wed, 14 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 20:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757087 CESTAT Chandigarh allowed the appeal regarding service tax liability on endorsement services and reality show participation. The Tribunal held that cricket players wearing logos and insignia during IPL matches are not promoting businesses but simply playing cricket per franchise conditions, following precedents in Sourav Ganguly and other cases. The arrangement between team owners and players constitutes employment, not business auxiliary services. Regarding the principal-agent relationship with the intermediary company, the Tribunal found no formal agreement was required, and since the appellant received no direct remuneration from the service recipient, they were not liable for service tax as their agent had already paid it on the same transaction. Case-Laws Service Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757087