2025 (8) TMI 715

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.... 2. Briefly the facts are that the appellant Mithun Abhimanyu Gurjal, cricketer was alleged to have rendered taxable services under the category of 'Business Auxiliary Services' by virtue of playing cricket for M/s. Royal Challengers Sports Pvt. Ltd. Bangalore (RCSPL) in the Indian Premier League (IPL) matches as per the player contract agreement. The Commissioner (Appeals) in the impugend order held that the player has been granted rights for the benefit of the franchisee to exploit the commerical interest and to maximise their respective promotional benefits. Since the brand 'King Fisher' belonging to United Breweries Limited (UBL) is displayed on the clothes of the player and they function as brand ambassadors/promoters of the brands be....

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....ve (AR) for the Revenue reiterated the findings of the Commissioner (A). 5. Heard both sides. The issue to be decided in the present appeal is whether the appellant is liable to pay service tax under the category of 'Business Auxiliary Services' for displaying the brand names on their clothes. In a similar set of facts and circumstances, this Tribunal in the case of Devraj Petal vs. CST, Bangalore: (2024) 17 Centax 202 (Tri.-Bang.) held that: "4. Heard both sides. The short issue involved in the present appeal is whether the services rendered by the appellant would fall under the category of 'Business Auxiliary Service'. We find that the issue has been considered at length by the Tribunal in Sourav Ganguly's case (su....

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.... a service provided by a person-that includes a cricket player/celebrity also-for promoting or marketing of logos/brands/marks of the franchisee/sponsors falls under the taxable category of 'Business support services'? If you agree, please confirm whether due service tax has been paid by Shri Sourav Ganguly on this court in respect of IPL events. If non-the reasons there for. Ans: No, I do not agree in principle. This is because there is a separate classification of service under Brand Ambassador promoting brand of goods/services; Mr. Sourav Ganguly has duly obtained S. Tax registration as a service provider under 'Brand Ambassador for promoting brand of goods/services'-as already stated herein above. In IP....