https://www.taxtmi.com/caselaws?id=776068 Amounts paid to a cricket player as IPL player fee were held not to be consideration for promotional activity under Business Auxiliary Services. The Tribunal found that the contract and surrounding facts showed payment was for playing cricket, with the fee varying by availability and participation, and that mere display of brand names on clothing did not convert the arrangement into taxable promotion. It further applied the principle that, where a composite arrangement cannot be realistically segregated into taxable and non-taxable elements, the demand cannot be sustained on an assumed composite value. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776068 Amounts paid to a cricket player as IPL player fee were held not to be consideration for promotional activity under Business Auxiliary Services. The Tribunal found that the contract and surrounding facts showed payment was for playing cricket, with the fee varying by availability and participation, and that mere display of brand names on clothing did not convert the arrangement into taxable promotion. It further applied the principle that, where a composite arrangement cannot be realistically segregated into taxable and non-taxable elements, the demand cannot be sustained on an assumed composite value. Case-Laws Service Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776068