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2016 (8) TMI 90
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....inst the applicant as per the details below:- S. No. Particulars Category of Service Demand confirmed (Rs.) period 1 Central Rights Income under the franchise agreement Business Support Service 8,23,55,893 2010-12 2 Players' fee paid for the overseas players Business Support Service (under reverse charge mechanism) 1,14,07,168 2010-11 3 Players' transfer fees received by the appellant for trading players Manpower Recruitment Agency Service 54,96,080 2011-12 4 Player release fee paid to the Cricket Board South Africa and Cricket Board Australia Manpower Recruitment Agency Service (under reverse charge mechanism) 10,47,356 2011-12 5 Rule 6(3)&....
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.... fee paid to the overseas players, learned Counsel submits that in their own case for the earlier period, this Tribunal has directed them to make pre-deposit of 10% of the amount in dispute for business promotional activity. Therefore, he submits that the applicant is ready to pay 10% of payment of players' fee paid to the overseas players under reverse charge mechanism for entertaining their appeal. 5. With regard to the activity of Players' transfer fees received by the applicant for trading of players, the Revenue sought to classify it under Manpower Recruitment or Supply Agency Service. It is the contention of the learned Counsel that the applicant is not a Manpower Recruitment or Supply Agency. In fact, the applicant is enga....
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....d the adjudication order as well as records placed before us. 11. We find that in the applicant's own case for the earlier period, the demand was sought to be confirmed on account of Central Right Income under the franchise agreement has been waived off by observing as follows:- 10. We have considered the arguments of both the sides. Prima facie, we are not in agreement with the argument that every payment made by the BCCI-IPL to the appellants is towards payment of services rendered by them. In fact it is seen that such payments are towards share of central receipts for Media Rights and other income. In this situation, the BCCI-IPL and the appellants are jointly undertaking a business venture where there may be loss o....
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....tment or Supply Agency Service which is reproduced below:- [(68) "Manpower recruitment or supply agency" means any [person] engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person 15. On perusal of the above provision of law, prima facie the applicant do not qualify as Manpower recruitment or supply agency for trading of players. In the light of the decision Hon'ble Gujarat High Court in the case of Arvind Mills -2014 (35) STR 496 (Guj.) wherein the facts of the case as under:- 3. Brief facts are that respondent had a composite textile mill and was engaged in manufacturing of fabrics and ready-made garments. In....
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....ed out either directly or indirectly supplying recruitment or manpower temporarily or otherwise. However, fundamentally recruitment of the agency being a commercial concern engaged in providing any such service to client would have to be satisfied. In the present case, facts are to the contrary. 17. Relying on the decision of Hon'ble Gujarat High Court in the case of Arvind Mills, prima facie, we are of the view that the applicant is not a Manpower Recruitment or supply Agency. Therefore, we waive the requirement of pre-deposit of Rs. 54,96,080/- during the pendency of the appeal. 18. The applicant has paid player release fee to the Cricket Board South Africa and Cricket Board Australia for play....