https://www.taxtmi.com/caselaws?id=776527 The CESTAT Bangalore held that fees received by the appellant solely for playing cricket do not constitute a taxable service under Business Auxiliary Services for displaying brand names on players' clothes. Following precedent, the Tribunal ruled that without clear separation of taxable and non-taxable components in a composite contract, the levy is invalid due to legislative vagueness. Consequently, the amounts received as player fees were not subject to service tax as promotional activities. The impugned order was set aside and the appeal allowed. en-us Tue, 12 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776527 The CESTAT Bangalore held that fees received by the appellant solely for playing cricket do not constitute a taxable service under Business Auxiliary Services for displaying brand names on players' clothes. Following precedent, the Tribunal ruled that without clear separation of taxable and non-taxable components in a composite contract, the levy is invalid due to legislative vagueness. Consequently, the amounts received as player fees were not subject to service tax as promotional activities. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776527