https://www.taxtmi.com/caselaws?id=787596 Remuneration paid to a professional player by a league franchisee for match participation and promotional activities does not qualify as a 'business support service' under Section 65(104c) of the Finance Act, 1994; the Tribunal applied statutory interpretation and precedent to conclude fees for playing are services of a professional performer, not independent contractor business-support services, and therefore outside the taxable ambit. The decision also holds that a departmental instruction (CBEC circular of 26 July, 2010) cannot lawfully expand the statutory charging provision to impose service tax on composite fees; appeal allowed for the assessee. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787596 Remuneration paid to a professional player by a league franchisee for match participation and promotional activities does not qualify as a 'business support service' under Section 65(104c) of the Finance Act, 1994; the Tribunal applied statutory interpretation and precedent to conclude fees for playing are services of a professional performer, not independent contractor business-support services, and therefore outside the taxable ambit. The decision also holds that a departmental instruction (CBEC circular of 26 July, 2010) cannot lawfully expand the statutory charging provision to impose service tax on composite fees; appeal allowed for the assessee. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787596