https://www.taxtmi.com/caselaws?id=787897 Receipts from a cricket governing body that constitute grants or subventions for promoting sport, rather than consideration for an identified service, are not taxable as services. Sporting activities naturally bundled with the primary purpose of promoting sport may qualify for the applicable pre-2012 sporting-event exemption and subsequent Mega Exemption. Mutuality may also prevent inter-association receipts from being treated as taxable consideration. Extended limitation and related penalties require suppression with intent to evade; regular returns and disclosure of activities preclude their invocation. CENVAT credit cannot be denied merely for lack of demanded proof where input services are not shown ineligible and rent-a-cab services have a business nexus with matches, 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 a cricket governing body that constitute grants or subventions for promoting sport, rather than consideration for an identified service, are not taxable as services. Sporting activities naturally bundled with the primary purpose of promoting sport may qualify for the applicable pre-2012 sporting-event exemption and subsequent Mega Exemption. Mutuality may also prevent inter-association receipts from being treated as taxable consideration. Extended limitation and related penalties require suppression with intent to evade; regular returns and disclosure of activities preclude their invocation. CENVAT credit cannot be denied merely for lack of demanded proof where input services are not shown ineligible and rent-a-cab services have a business nexus with matches, players, officials and staff. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787897