2019 (8) TMI 1693

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....ommissioner (AR) for the respondent ORDER Shri Yogesh Takawale, a cricketer of repute contracted to play for Mumbai Indians in the Indian Premier League (IPL) for three seasons from April 2008 by entering into an agreement with M/s Rathipriya Trading Pvt Ltd/M/s Indiawin Sports Pvt Ltd, was proceeded against under section 73 of Finance Act, 1994 for recovery of tax on the amounts paid to him as ....

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....appellant contends that the taxability of players in the Indian Premier League (IPL) stands decided by several decisions of the Tribunal. He placed before us the decision in Umesh Yadav v. Commissioner of Central Excise, Nagpur [2018-TIOL-1179-CESTAT-MUM] and in L Balaji and ors v. Commissioner of Central Excise and Service Tax, Chennai and ors [2019-TIOL-1882-CESTAT-MAD]. 4. Learned Authorised R....

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....of Hon'ble High Court of Calcutta in Sourav Ganguly v. Union of India [2016 (43) STR 482 (Cal)] which, inter alia, challenged the instruction in circular no. 42/Comm (ST)/2008 dated 26th July 2010 of Central Board of Excise & Customs (CBEC) directing issue of notice on fees, either fully or partly, paid to players for participation in the Indian Premier League (IPL). Therein, it was held that '(....

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....act entered into by the petitioner with the IPL franchisee that the petitioner was engaged as a professional cricketer for which the franchisee was to provide fee to the petitioner. The petitioner was under full control of the franchisee and had to act in the manner instructed by the franchisee. The appellant that he had to wear was teen clothing and the same could not exhibit any badge, logo, mar....