https://www.taxtmi.com/caselaws?id=768534 CESTAT Chennai allowed the appeal regarding service tax levy on support services of business or commerce concerning subvention amounts received by the appellant. The tribunal held that the Statement of Demand was based on allegations from previous SCNs that had already been adjudicated favorably for the appellant in an earlier decision. The tribunal concluded that cricket associations like BCCI are not commercial entities and their activities do not constitute business or commerce for service tax purposes, making the issue res-integra in appellant's favor. en-us Tue, 08 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768534 CESTAT Chennai allowed the appeal regarding service tax levy on support services of business or commerce concerning subvention amounts received by the appellant. The tribunal held that the Statement of Demand was based on allegations from previous SCNs that had already been adjudicated favorably for the appellant in an earlier decision. The tribunal concluded that cricket associations like BCCI are not commercial entities and their activities do not constitute business or commerce for service tax purposes, making the issue res-integra in appellant's favor. Case-Laws Service Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768534