𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗢𝗿𝗱𝗲𝗿: 𝗡𝗼 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗖𝗿𝗶𝗰𝗸𝗲𝘁 𝗦𝗽𝗼𝗿𝘁𝗶𝗻𝗴 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝗶𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Managing and organizing cricket-related activities cannot be considered a business for Service Tax purposes. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Tamil Nadu Cricket Association 𝗜𝘀𝘀𝘂𝗲: The appellant provided stadium and support services for IPL matches in Chennai. The Department proposed Service Tax on Rs. 10,00,00,000/- received from BCCI, considering it as "Support Services of Business or Commerce."

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the Department failed to prove an agreement between the appellant and BCCI for the received sum. It emphasized that Service Tax applies only when a service is provided for consideration. Citing the Rajasthan Cricket Association case, it confirmed that BCCI's activities aren't considered commercial for tax purposes.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Tamil Nadu Cricket Association vs. The Commissioner of Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 20 February 2023 🚩 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻: BCCI's cricket-related activities are not considered "business or commerce," so no Service Tax is applicable on associated payments.