Court Examines Taxability of Cricket Player's Promotional Activities Under Business Auxiliary Services: Composite Contracts and Legislative Ambiguity.

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....Business Auxiliary Services - Whether the appellant, apart from playing for KKR, also promoted logos/brands/marks of franchisee/sponsors so as to make the services taxable under BSS? - it is a settled principle of law that if no machinery exists to exclude non-taxable service, a composite contract is not taxable since law must provide a measure or value of the rate to be applied and any vagueness in the legislative scheme makes the levy fatal. - AT....