https://www.taxtmi.com/caselaws?id=787897 Receipts from BCCI and other cricket-related collections were treated as grants or subventions for promotion of sport, not as consideration for identified taxable services, and the promotion of sporting events was covered by the applicable exemption framework; the article also notes that mutuality supported the non-taxable character of inter-association receipts. On limitation, regular return filing and disclosure in the records meant suppression with intent to evade was not established, so extended limitation and related penalty could not be sustained. CENVAT credit was also upheld because the denied input services were not shown to be ineligible, and rent-a-cab services had a business nexus in relation to players, officials and staff. en-us Thu, 12 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787897 Receipts from BCCI and other cricket-related collections were treated as grants or subventions for promotion of sport, not as consideration for identified taxable services, and the promotion of sporting events was covered by the applicable exemption framework; the article also notes that mutuality supported the non-taxable character of inter-association receipts. On limitation, regular return filing and disclosure in the records meant suppression with intent to evade was not established, so extended limitation and related penalty could not be sustained. CENVAT credit was also upheld because the denied input services were not shown to be ineligible, and rent-a-cab services had a business nexus in relation to players, officials and staff. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787897