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    <title>2025 (8) TMI 255 - CESTAT BANGALORE</title>
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    <description>The CESTAT Bangalore held that fees received by the appellant as a player fee for playing cricket do not qualify as Business Auxiliary Services and are not taxable under that category. Relying on precedent, the Tribunal affirmed that such fees pertain solely to playing services and cannot be treated as promotional activities. The appeal was allowed, and the impugned order was set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=776068</link>
      <description>The CESTAT Bangalore held that fees received by the appellant as a player fee for playing cricket do not qualify as Business Auxiliary Services and are not taxable under that category. Relying on precedent, the Tribunal affirmed that such fees pertain solely to playing services and cannot be treated as promotional activities. The appeal was allowed, and the impugned order was set aside.</description>
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