𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗜𝗣𝗟 𝗖𝗿𝗶𝗰𝗸𝗲𝘁𝗲𝗿𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Remuneration received by cricketers for playing IPL matches is not taxable under Business Auxiliary Services as it constitutes an employment arrangement. However, payments for direct brand promotion activities are taxable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Ajitesh Kamlesh Argal 𝗜𝘀𝘀𝘂𝗲: Whether remuneration and consideration received by the appellant are subject to service tax under Business Auxiliary Services. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Received remuneration from KPH Dreams Cricket Pvt. Limited for playing in IPL matches.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that remuneration from KPH Dreams is non-taxable as part of an employment agreement, per the Sourav Ganguly precedent. Payments from Nike India, classified as direct brand promotion, are taxable under Business Auxiliary Services. Service tax demands on KPH remuneration were dismissed, but Nike payments remained taxable.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Ajitesh Kamlesh Argal vs. Commissioner of Central Excise & ST, Vadodara-I 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 11229 of 2013-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 03 April 2023 📜 This ruling differentiates employment-based income from taxable services under Business Auxiliary Services, providing clarity for professional athletes.