Case Law Details
Case Name : Board Of Control For Cricket In India Vs Commissioner Of Service Tax (Supreme Court of India)
Appeal Number : Civil Appeal No(S). Of 2015 (Arising out of Civil Appeal Diary No(s) .39331 of 2014)
Date of Judgement/Order : 07/01/2015
Related Assessment Year :
Courts :
Supreme Court of India
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CA Sumit Grover
In the case of BCCI Vs. CST Hon’ble SC held that the activity of producing audio-visual coverage of ‘Indian Premier League’ cricket matches held in India by non -resident service providers would be liable to tax under ‘programme production services’ and BCCI was liable to pay tax under reverse charge mechanism.
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But under which category of 30/2012 ST shall such service fall??