2023 (4) TMI 347

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.... C.L. MAHAR, MEMBER (TECHNICAL) Shri Mrugesh Pandya, Advocate for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent ORDER Brief facts of the case are that the appellant is a cricket player and engaged in paying cricket in Indian Premier League for a team owned by M/s. KPH Dreams Cricket Pvt. Limited, Chandigarh, Punjab (KPH for short) under the agreement betwe....

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....alf of M/s. KPH Dreams Cricket Pvt. Limited (KPH), the same is for employment of the appellant with KPH and the appellant received remuneration for the same. He further submits that the appellant is not engaged in the brand promotion of any Company. Therefore, the agreement for employment of the appellant with KPH shall not attract service tax. This issue is settled in the following judgments:- ....

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....r the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both the sides and perused the record. We find that the major amount of remuneration received is towards engaging the appellant by KPH to play cricket in Indian Premier League matches. We find that in the identical agreements, assigned other players engaged by different teams, in....

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....nd promotion for the brand owner however, the appellant have claimed that the value of such service is well within the threshold limit provided under exemption notification 6/2005-ST dated 01.05.2005. We find that since the remuneration received by the appellant from KPH does not involve any service, the appellant shall be eligible for small scale exemption provided under Notification No. 6/2005-S....