2024 (4) TMI 723

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....iere League; the agreement had many terms and conditions, inter alia, on sponsorship, media promotional activities, clothing etc. On conduct of an investigation, it appeared to the Department that the appellant provided 'Business Auxiliary Service' and 'Business Support Service' to various franchisee of Indian Premiere League like M/s Reebok India Company, M/s Pepsico Foods Pvt. Ltd., M/s Pernod Rocard India (P) Ltd., M/s Viacob-18 UTV Software Communications etc., Sporting Frontiers, Brungton Education, Seagram Indi Pvt. Ltd., Casrol India Ltd., Sahara India Commercial Corporation, X Com International, Zee Entertainment, Victor Movie, Star India Pvt. Ltd., Multi Screen Media Pvt. Ltd., Ceat Ltd., Neo Sports etc; accordingly, a show-cause n....

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....on Judgement for 48 Assesses)-ST/41245- 41246/2014-Chn. Tribunal. • Ajitesh Kamlesh Argal v. C.C.E. & S.T-ST No. 11229 of 2013 dtd. 03.04.2023-Ahd. Tribunal. • Ishant Sharma v. C.C.E. &S.T-ST No. 249 of 2016 dtd. 11.08.2023-Del. Tribunal. • Comm. ST, Delhi v. Ms. Shriya Saran- [2014] 48 taxmann.com 209-Del. Tribunal. • Comm. Of C.C.E., Goa v. Swapnil Asnodkar-2018(1) TMI 266 Dtd. 10.11.2017- Mum. Tribunal. • Faiz Fazal v. C.C.E. Nagpur- ST/86456/14- Mum. Tribunal. 3. Shri Pawan Kumar, learned Authorized Representative for the Department, reiterates the findings of the impugned order. 4. Heard both sides and perused the records of the case. It is submitted that cases agai....

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....SVS/RTK/2014, the facts of which case was similar to the facts of the instant case, excepting that the player concerned in that case was a member of the Chennai Super Kings. (70) In so far the letter/instruction dated 26 July, 2010 issued by the CBEC is concerned, the material portion thereof has been extracted above in this judgment. The petitioner is aggrieved by the instruction in the said letter to the effect that in case the players (in IPL) are paid composite fee for playing matches and for participating in promotional activities, the component of promotional activities should be segregated for charging service tax and if it cannot be done then service tax should be leviable on the total composite amount. Having considered th....