No service tax for brand endorsement during IPL as the same was not “business support service”

Yusuf Khan M Pathan Vs C.C.E. & S.T. (CESTAT Ahmedabad) Conclusion: Service tax demand against famous cricketers and brothers, Irfan Pathan and Yusuf Pathan was not justified as they were not providing any service as an independent individual worker therefore, they were not liable to service tax under the “Business Support Service” for brand endorsement during IPL. Held: Assessees were international cricket players and they had entered into contract with the cricket team owners (known as franchisee) whereby they were employed/ engaged to play cricket for the respective teams in terms o...