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2014 (10) TMI 345

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.... Shri S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER The appellant is a cricket player and according to agreement entered into with Royal Challengers the appellant was to be paid an amount of USD 50,000 for playing the IPL season. Revenue has taken a view that appellant has to be treated as a service provider and has rendered 'Business Auxiliary Service' to M/s. Royal Challeng....

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