2023 (6) TMI 956

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....stant Commissioner (AR) for the Respondent ORDER Brief fact of the case are that the appellant is a cricket player and engaged in playing cricket in Indian Premier League for a team owned by M/s. Indiawin Sports Private Limited, Mumbai (ISPL for short) (formerly known as Rathipriya Trading Private Ltd). Under the agreement between ISPL and the appellant Shri Pinal Shah, the appellant received re....

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.... shall not attract service tax. This issue is settled in the following judgments:- * Yusuf khan M Pathan vide CESTAT Order No. A/10086-10087/2023 dated 20.01.2023. * Commissioner of Cus. & C.Ex., Goa Vs. Swapnil Asnodkar - 2018 (10) G.S.T.L. 479 (Tr. Mumbai). * C.E, C & CGT - Delhi Vs. Piyush Chawal - 2018 (7) TMI- 1009 - New Delhi * Yogesh Takawake - 2019 (8) TMI 1693- CESTAT, Mumbai * ....