𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗜𝗣𝗟 𝗖𝗿𝗶𝗰𝗸𝗲𝘁 𝗣𝗹𝗮𝘆𝗲𝗿𝘀' 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝗶𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "IPL players wearing apparel with sponsor marks do not promote brands independently. Their activities do not fall under 'Business Support Services.' Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁𝘀: Yusufkhan M Pathan & Irfankhan Pathan 𝗜𝘀𝘀𝘂𝗲: Liability of service tax under "Business Support Service" for wearing team-branded clothing and attending promotional events. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Contractual engagement as IPL players, requiring team apparel with sponsor logos and participation in franchisee events.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal noted that players were employed as professional cricketers and not for promoting brands. No specific definition of "Business Support Service" justified the tax demand. Appeal allowed, and service tax demand was set aside.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Yusufkhan M Pathan Vs C.C.E. & S.T.-Vadodara-II 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 20 January 2023 📜 The ruling clarifies that contractual IPL player activities do not constitute taxable "Business Support Services."