TaxTMI 
TaxTMI 
2023 (2) TMI 830
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....ices in the nature of Renting of Immovable Property Service, Advertising Agency and Advertising Space or Time Services. It was noticed that the appellant had received a sum of Rs. 10,00,00,000/- (Rupees Ten Crore) from M/s. Board of Control for Cricket in India (hereinafter referred to as 'BCCI') for providing the Chepauk Stadium and assisting in the conduct of the Indian Premier League (IPL) twenty over cricket matches by M/s. India Cements Ltd. 2. There are eight franchisee teams in the IPL, which are either owned by corporate houses or individuals. Chennai Super Kings is one of the eight franchisee teams and M/s. India Cements Ltd. is the franchise owner of the Chennai Super Kings team. M/s. India Cements Ltd. held the matches involving....
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.... appellant explained that the appellant is a non-profit society which is affiliated to the BCCI, which is also a non-profit society intended to promote and control the game of cricket in India. That in its ongoing efforts to promote the game of cricket in India, the BCCI has devised the Indian Premier League whereby various franchisees are given the right to form their own IPL cricket team and would compete for the trophy; over a period of time, the IPL has gained great popularity and is also generating huge revenue for the BCCI in the form of franchisee fee, advertisement rights, broadcast rights, ticket sales, etc. 4.3 He pointed out that Clause 3 of the Memorandum of Association of BCCI mandates, "The income, funds and properties of t....
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....khs) per match for providing the stadium and appropriate Service Tax has been discharged by the appellant on the said amount. There is no dispute with regard to the Service Tax payable for providing the Stadium to Chennai Super Kings; the receipt of Rs.10,00,00,000/- (Rupees Ten Crore) from BCCI is not at all by way of consideration for promoting the matches to be played in the Chepauk Stadium; that the said amount is only a financial support to the appellant as an affiliate of BCCI. 4.6 The Learned Counsel for the appellant argued on the ground of limitation also. It is submitted that the issue is purely an interpretational one and therefore, the invocation of the extended period of limitation alleging fraud, suppression of facts, etc., i....
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...., 1994, which defines "Support Services of Business or Commerce", which reads as under:- "Support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation for customer service and pricing policies, infrastructural support services and other transaction processing. 5.2 It is further submitted by the Learned Authorized Representative for the Department that as per Sec....
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....at the Stadium was given to the BCCI for the conduct of the matches and also to establish that the sum of Rs.10,00,00,000/- was a consideration received for providing the said Stadium. 10.1 In the case of Commissioner of Central Excise, Jaipur-I v. M/s. Rajasthan Cricket Association (supra), the demand was raised in respect of the amount received from BCCI. The Original Authority had dropped the demand holding that Service Tax cannot be demanded under the category of Support Service of Business or Commerce for the activity undertaken by M/s. Rajasthan Cricket Association observing that BCCI is not a commercial concern and the arrangement between M/s. Rajasthan Cricket Association and the BCCI cannot be considered as a Support Service of Bu....
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....by this Tribunal in the case of Rajasthan Cricket Association (supra) wherein this Tribunal has observed as under :- 7. Regarding appeal by the Revenue, we note that irrespective of the status of BCCI as a charitable organization or otherwise, we note that BCCI is sole organization incharge of game of cricket officially, in India. Managing, controlling and organizing the game of cricket, its development and other allied activities cannot be considered as business or commerce for service tax purpose. Such activities are with reference to managing a recognized sports. BCCI being the sole authority to manage the sport of cricket in India cannot be considered as involved in business or commerce with reference to activity of developing infras....