TaxTMI 
TaxTMI 
2018 (7) TMI 1009
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....eement with various players including the respondent. It was the franchisee who was responsible for appointing players for playing in different events organized by BCCI and others. The respondent entered into tripartite agreement with M/s. KPH and M/s. BCCI and he was engaged by the franchisee to play in different events for which he was paid remuneration. The players of the franchisee including the respondent used to wear team clothing and used the equipments during the match as well as during specially organized occasions, supplied/authorized by the franchisee. Such uniforms/products were having the logo/marks/Trademarks of the products to be promoted. The players including the respondent were also required to participate in the specially....
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....e respondent vide show cause notice dated 23.10.2013. According to ld. DR appearing for the department, the respondent has willfully suppressed the value of taxable services provided under the category of "Business Support Service" and thereby contravened various provisions of Finance Act, 1994 with an intent to evade payment of service tax. He further submitted that the payments received against the contract agreement were liable to service tax under taxable service "Business Support Service" pursuant to clause 4 of the contract agreement titled as "sponsorship, Media and Promotional Activities" as the respondent granted rights to the franchisee to get photographed, filmed, televised, identified and otherwise, to record his performance dur....
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....the other rights i.e. photography, film, television otherwise recording and performance during the matches and periods, including training and press conference granted to IPL and its franchisee are ancillary or incidental thereto, to make it commercially viable. He further submitted that as per clauses 1.2(a) and 4.8 of agreement dated 18.3.2008, if a player is unable to play matches but participate for two days of promotional activities, he can retain 10% of player fee. Which means that the expectation of sponsors for one season of tournament for promotional activities is two days in the total period of 60 days tournament which is just incidental to whole tournament and also simultaneously proves that 90% of the payment, the respondent is ....
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....s obliged to participate in promotional activities apart from playing cricket for their franchisee and the department sought to tax the consideration received by the Petitioner from their franchisee under 'Business Support Service'. The Hon'ble High Court of Calcutta held that the Petitioner was engaged as a professional cricketer for which the franchisee was to provide fee to the petitioner. He was under full control of the franchisee and had to act in the manner instructed by the franchisee. The Hon'ble High Court further held that the Petitioner therein was not providing any service as an independent individual worker and his status was that of an employee. Therefore it cannot be said that the Petitioner was rendering any service which c....
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....that the petitioner has received substantial remuneration from IPL franchises (Knight Riders sports Pvt. Ltd.) for rendering of promotional activities to market logos/brands/marks of franchisee/sponsors. Such fees/remuneration have been paid to the petitioner by the franchisee in addition to his playing skills and thus the service rendered by the petitioner are classifiable under the taxable service head of Business Support Service' as per the provisions of Sec. 65f (104c) read with sec. 65(105) (zzzzq) of the Finance Act, 1994. There appears to be inherent inconsistency in such decision of the respondent No.3 Sec. 65 (105) (zzzzq) pertains to brand promotion whereas Sec. 65(104c) pertains to business auxiliary services. They are two distin....