2013 (9) TMI 429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(DR) PER : Mathew John The appellants are an association for prompting the game of cricket within the State of Tamil Nadu and Pondicherry. They have been getting some money every year from Board of Cricket Control of India (BCCI) which is the Apex body for the country as a whole for promotion of cricket. 2. From 2008, cricket games under the name and style "Indian Premier League" (IPL) we....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h stay petitions and the stay petitions are being considered in this proceeding. 3. The counsel for appellants submits that the appellants have been getting such money prior to the introduction of IPL. Further, the State Cricket Associations which are not organizing IPL matches also are getting money from BCCI. The inference of Revenue that this money is for organizing IPL matches is wrong. Acc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot taxable. 5. Opposing the prayer, the Ld. AR for Revenue submits that there is no doubt that the entire activity of organizing IPL is done on a commercial basis and funds are generated. Without the support of Tamil Nadu Cricket Association, it would not have been possible to organize IPL matches in Tamil Nadu. According to him, the payments received are for services rendered in connection wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g to him payments were made for that year also for maintaining infrastructure, and that also should be considered as "Business Support Services". 7. We have considered the submissions on both sides. We find that entire matter has been decided without taking on record the contract or the MoU between the two parties showing the terms and conditions of payments and the purpose of payment for each ....