TaxTMI 
TaxTMI 
2023 (2) TMI 830
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....missionerate for providing various services 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. Indi....
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.... 2011-12 Rs.1,14,37,450/- Sections 76 & 77 4.2 The Learned Counsel for the 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....
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.... Kings for the IPL cricket matches. The appellants had received Rs.50,00,000/- (Rupees Fifty Lakhs) 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, ....
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....I for the conduct of IPL cricket matches. She adverted to the definition provided under Section 65(104c) of the Finance Act, 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....
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....provided, there cannot be a levy of Service Tax. We have to say that the Department has failed to furnish the necessary facts to establish that 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....
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.... to BCCI-IPL is not in the nature of support of business of BCCI. Therefore, on that ground also; no service tax is payable by the appellant-assessee as held 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....