𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗧𝗲𝗿𝗺𝗶𝗻𝗮𝘁𝗶𝗼𝗻 𝗙𝗲𝗲 𝗣𝗮𝗶𝗱 𝘂𝗻𝗱𝗲𝗿 𝗧𝗿𝗶𝗽𝗮𝗿𝘁𝗶𝘁𝗲 𝗔𝗴𝗿𝗲𝗲𝗺𝗲𝗻𝘁 𝗡𝗼𝘁 𝗦𝘂𝗯𝗷𝗲𝗰𝘁 𝘁𝗼 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Termination fee paid to ZEE Limited under a tripartite agreement for the transfer of rights does not constitute a service, and no service tax is payable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s All India Football Federation (AIFF) 𝗜𝘀𝘀𝘂𝗲: Whether the termination fee paid by IMGR to ZEEL under a tripartite agreement is taxable under "granting rights or permitting commercial use or exploitation of events." 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: AIFF's rights transfer via tripartite agreement; termination fee paid by IMGR to ZEEL deemed non-taxable, demand invalidated.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the termination fee paid by IMGR to ZEEL under a tripartite agreement, with AIFF's concurrence, does not constitute a taxable service. Since the original rights granted to ZEEL were non-taxable, the transfer and concurrence do not attract service tax liability under the Finance Act provisions.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s All India Football Federation vs. Commissioner of Service Tax – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 9 December 2022 📜 This ruling confirms that mere concurrence to a rights transfer under a tripartite agreement does not amount to providing a taxable service.