2019 (5) TMI 1489

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....e Appellant Shri Shiv Pratap Singh, Deputy Commissioner Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both sides duly represented by Shri Prashant Shukla, learned Advocate on behalf of the appellant and Shri Shiv Pratap Singh, learned Deputy Commissioner, Authorised Representative for revenue, we note that respondent was a professional cricket player ....

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....arned Counsel for the respondent has submitted that though the learned Commissioner (Appeals) has relied on the ruling by Hon'ble Kolkata High Court in the case of Sourabh Ganguly Vs Union of India reported at 2016 (7) TMI 237-Calcutta-High Court wherein it was held that service tax was not payable by Shri Sourav Ganguly. The present respondent is placed similar to Shri Saurav Ganguly. He has furt....