https://www.taxtmi.com/caselaws?id=784757 The dominant issue was whether consideration received by a professional cricketer from an IPL franchise for participating in league matches, while wearing team apparel and permitting filming/photography/telecast, constituted taxable "Business Support Service" as promotion/marketing of a brand. Relying on prior Tribunal and HC rulings holding that such engagement is primarily for professional sporting performance, with the player acting under the franchise's control in a manner akin to an employee rather than as an independent service provider, the activity was held not classifiable as Business Support Service and not exigible to service tax. Consequently, the appellate order was set aside and the appeal was allowed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784757 The dominant issue was whether consideration received by a professional cricketer from an IPL franchise for participating in league matches, while wearing team apparel and permitting filming/photography/telecast, constituted taxable "Business Support Service" as promotion/marketing of a brand. Relying on prior Tribunal and HC rulings holding that such engagement is primarily for professional sporting performance, with the player acting under the franchise's control in a manner akin to an employee rather than as an independent service provider, the activity was held not classifiable as Business Support Service and not exigible to service tax. Consequently, the appellate order was set aside and the appeal was allowed. Case-Laws Service Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784757